Jameela v. The Chief Commissioner/ Tax Recovery Officer, Range-2, Kozhikode - 2014-LL-1014-65

Citation	2014-LL-1014-65
Appellant Name	Jameela
Respondent Name	The Chief Commissioner/ Tax Recovery Officer, Range-2, Kozhikode
Court	HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act	Income-tax
Date of Order	14/10/2014
Assessment Year	2000-01, 2001-02
Judgment	View Judgment
Keyword Tags	interest income accrued • waiver of interest • liability to pay
Bot Summary:	No.27760 of 2005 Dated this the 14th day of October, 2014 J UDGMENT The petitioner is aggrieved by Ext.P7 order of the 1st respondent passed under Section 119 of the Income Tax Act, 1961, whereby the plea of the petitioner for a waiver of interest under Section 234 A, 234B and 234C for the assessment year 2000- 2001 and 2001-2002 is rejected, save to the limited extent of allowing the waiver of interest under Section 234A for the period upto 30.06.2001 for the assessment year 2000-2001. While the petitioner impugns the findings in Ext.P7 order on the contention that the interest amount, that had accrued on the compensation amounts that were payable to the petitioner, was actually received by her only in April 2001, it is a fact that the liability to pay tax on the said interest income accrued to the petitioner even before that. In Ext.P7 order, the 1st respondent notices that even though the interest was received only on April 2001, the return for the year was filed only on 26.12.2001 and hence the delay in filing the return, up to 30.06.2001 alone could be treated as reasonable and was condoned by accepting the contentions of the petitioner. No.27760 of 2005 -2- before him the 1st respondent did not see any reason to condone the delay and consequently, to waive the interest under Sections 234B and 234C for both the years in question. The only waiver that was granted to the petitioner was in respect of interest under Section 234A for the assessment year 2000-2001 and that too for the period up to 30-06-2001. On a perusal of Ext.P7 order and the reasons contained therein, I do not see any reason to interfere with the discretion exercised by the 1st respondent while considering the application for waiver submitted by the petitioner. Resultantly, the writ petition fails and is accordingly dismissed.

IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, 14TH DAY OF OCTOBER 2014/22ND ASWINA, 1936 WP(C).No. 27760 of 2005 (D) PETITIONER(S) SMT.JAMEELA, MUTHAVALLY-WAKF RA.4310, 3/242, `NEST', AREEKAD POST NALLALAM, KOZHIKODE. BY ADVS.SRI.V.GIRI SRI.S.ANANTHAKRISHNAN RESPONDENT(S) 1. CHIEF COMMISSIONER, DEPARTMENT OF DIRECT TAXES, I.S. PRESS ROAD ERNAKULAM. 2. TAX RECOVERY OFFICER, RANGE-2, NORTH BLOCK, AAYAKAR BHAVAN, KOZHIKODE-673 001. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) BY ADV. SRI.GEORGE K. GEORGE, SC FOR IT BY GOVERNMENT PLEADER SMT.LILLY K.T THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14-10-2014, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No. 27760 of 2005 (D) APPENDIX PETITIONER'S EXHIBITS: EXT.P1:TRUE COPY OF RETURN DT.26.12.2001 FOR YEAR 2000-2001 EXT.P2:TRUE COPY OF RETURN DT.26.12.2001 FOR YEAR 2001-2002 EXT.P3:TRUE COPY OF COMMUNICATION DT.22.01.2002 FOR YEAR 2000- 2001 EXT.P4:TRUE COPY OF COMMUNICATION DT.22.01.2002 FOR YEAR 2001- 2002 EXT.P5:TRUE COPY OF WAIVER PETITION DT.20.02.2002 FOR YEAR 2000- 2001 EXT.P6:TRUE COPY OF WAIVER PETITION DT.20.02.2002 FOR YEAR 2001- 2002 EXT.P7:TRUE COPY OF ORDER DT.20.05.2002 EXT.P8:TRUE COPY OF ORDER DT.5.1.2000 EXT.P9: TRUE COPY OF NOTICE DT.23.08.2005 RESPONDENTS' EXHIBITS: NIL //TRUE COPY// P TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. W.P.(C).No.27760 of 2005 Dated this 14th day of October, 2014 J UDGMENT petitioner is aggrieved by Ext.P7 order of 1st respondent passed under Section 119 (2) (a) of Income Tax Act, 1961, whereby plea of petitioner for waiver of interest under Section 234 A, 234B and 234C for assessment year 2000- 2001 and 2001-2002 is rejected, save to limited extent of allowing waiver of interest under Section 234A for period upto 30.06.2001 for assessment year 2000-2001. While petitioner impugns findings in Ext.P7 order on contention that interest amount, that had accrued on compensation amounts that were payable to petitioner, was actually received by her only in April 2001, it is fact that liability to pay tax on said interest income accrued to petitioner even before that. In Ext.P7 order, 1st respondent notices that even though interest was received only on April 2001, return for year was filed only on 26.12.2001 and hence delay in filing return, up to 30.06.2001 alone could be treated as reasonable and was condoned by accepting contentions of petitioner. different yardstick was adopted for assessment year 2001-2002 since the last date for filing returns under Section 139(1) for said year was 31.08.2001. Considering facts of case W.P.(C).No.27760 of 2005 -2- before him 1st respondent did not see any reason to condone delay and consequently, to waive interest under Sections 234B and 234C for both years in question. only waiver that was granted to petitioner was in respect of interest under Section 234A for assessment year 2000-2001 and that too for period up to 30-06-2001. On perusal of Ext.P7 order and reasons contained therein, I do not see any reason to interfere with discretion exercised by 1st respondent while considering application for waiver submitted by petitioner. Resultantly, writ petition fails and is accordingly dismissed. A.K.JAYASANKARAN NAMBIAR JUDGE mns W.P.(C).No.27760 of 2005 -3- Jameela v. Chief Commissioner/ Tax Recovery Officer, Range-2, Kozhikode

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