Tripal Singh v. Commissioner of Income-tax - 2014-LL-0703-35

Citation	2014-LL-0703-35
Appellant Name	Tripal Singh
Respondent Name	Commissioner of Income-tax
Court	SUPREME COURT
Relevant Act	Income-tax
Date of Order	03/07/2014
Judgment	View Judgment
Bot Summary:	Heard the learned counsel appearing for the parties at some length. The facts are very peculiar in this case because we find that the appellants, who are not very educated persons, unfortunately could not be properly represented before the Assessing Officer and the assessment was made for the assessment year 1998-99. So far as the subsequent assessment years are concerned, some relief was given to the appellants-assessees by the High Court, but so far as the assessment year 1998-99 is concerned, the assessment is over and the assessment order has become final. In these circumstances, we would not like to interfere with the assessment order. We direct that no penalty proceedings shall be initiated and no interest shall be recovered from the appellants-assessees. The amount of tax shall be paid within 60 days from today and if the amount is not paid within 60 days, it would be open to the authorities to charge interest on the amount of the assessed tax. With the above observations and directions, the civil appeals are disposed of as allowed with no order as to costs.

JUDGMENT Leave granted. Heard learned counsel appearing for parties at some length. facts are very peculiar in this case because we find that appellants, who are not very educated persons, unfortunately could not be properly represented before Assessing Officer and, therefore, assessment was made for assessment year 1998-99. So far as subsequent assessment years are concerned, some relief was given to appellants-assessees by High Court, but so far as assessment year 1998-99 is concerned, assessment is over and assessment order has become final. In these circumstances, we would not like to interfere with assessment order. However, we direct that no penalty proceedings shall be initiated and no interest shall be recovered from appellants-assessees. amount of tax shall be paid within 60 days from today and if amount is not paid within 60 days, it would be open to authorities to charge interest on amount of assessed tax. With above observations and directions, civil appeals are disposed of as allowed with no order as to costs. *** Tripal Singh v. Commissioner of Income-tax

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