P.S. Rajeshwari Etc. Etc. v. Assistant Commissioner of Income-tax
[Citation -2015-LL-0914-32]

Metadata

Citation 2015-LL-0914-32
Appellant Name P.S. Rajeshwari Etc. Etc.
Respondent Name Assistant Commissioner of Income-tax
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 14/09/2015
Judgment View Judgment
Keyword Tags income returned • advance tax • tax due • payment of tax
Bot Summary: For exemption from filing O.T. and permission to file additional documents and interim relief and office report) Date : 14/09/2015 These petitions were called on for hearing today. Learned Attorney General has drawn our attention to the provisions of sub-section 4 of Section 249 of the Income Tax Act, which reads as under: No appeal under this Chapter shall be admitted unless at the time of filing of the appeal, where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him; or where no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by him: Provided that, in a case falling under clause and on an application made by the appellant in this behalf, the Commissioner may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provisions of that clause. Mr. Mohan Parasharan, 3 learned senior counsel points out that the tax due was paid by the assessee in the year 2014. In view thereof, while remitting the case to the Commissioner of Income Tax for fresh consideration of appeal on merits, it shall also satisfy itself as to whether the tax has been paid as mentioned by Mr. Mohan Parasharan and the requirements of sub-section 4 of Section 249 of the Income Tax Act are complied with. Application(s) for exemption from filing O.T. and permission to file additional documents is/are allowed. UPON hearing the counsel the Court made the following ORDER On 07.09.2015 notice was issued to the following effect: 5 Issue notice limited to the issue as to why the matter be not remitted back to Commissioner of Income Tax for fresh consideration on merits. Mr. Mohan Parasharan, 6 learned senior counsel points out that the tax due was paid by the assessee in the year 2014 at the time of filing the appeal.

Judgment



REVISED ITEM NO.51 COURT NO.14 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 23855-23865/2015 (Arising out of impugned final judgment and order dated 06/01/2015 in TCA No. 543/2014,06/01/2015 in TCA No. 535/2014,06/01/2015 in TCA No. 537/2014,06/01/2015 in TCA No. 539/2014,06/01/2015 in TCA No. 541/2014,06/01/2015 in TCA No. 544/2014,06/01/2015 in TCA No. 536/2014,06/01/2015 in TCA No. 538/2014,06/01/2015 in TCA No. 540/2014,06/01/2015 in TCA No. 542/2014,06/01/2015 in TCA No. 545/2014 passed by High Court Of Madras) P.S. RAJESHWARI ETC. ETC. Petitioner(s) VERSUS ASSISTANT COMMISSIONER OF INCOME TAX Respondent(s) (with appln. (s) for exemption from filing O.T. and permission to file additional documents and interim relief and office report) Date : 14/09/2015 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. Mohan Parasaran, Sr. Adv. Mr. S. Santanam Swaminadhan, Adv. Mr. Zoheb Hossain, Adv. Mr. Nishant Yedanapalli, Adv. Ms. Nishtha Khurana, Adv. Ms. Insha Mir, Adv. Mr. Anil Kumar Tandale,Adv. For Respondent(s) Mr. Mukul Rohatgi, AG Mr. A.K. Sanghi, Sr. Adv. Ms. Niranjana Singh, Adv. Signature Not Verified Mrs. Anil Katiyar,Adv. Digitally signed by Vinod Kumar Date: 2015.09.16 14:30:02 IST Reason: UPON hearing counsel Court made following ORDER On 07.09.2015 notice was issued to following effect: 2 Issue notice limited to issue as to why matter be not remitted back to Commissioner of Income Tax (Appeals) for fresh consideration on merits. On our request, Ms. Anil Katiyar, learned counsel, accepts notice on behalf of Department. She requests for some time as she wants to take instructions in matter. List matters next Monday, 14 th of September, 2015. Learned Attorney General has drawn our attention to provisions of sub-section 4 of Section 249 of Income Tax Act, which reads as under: (4) No appeal under this Chapter shall be admitted unless at time of filing of appeal, (a) where return has been filed by assessee, assessee has paid tax due on income returned by him; or (b) where no return has been filed by assessee, assessee has paid amount equal to amount of advance tax which was payable by him: Provided that, in case falling under clause (b) and on application made by appellant in this behalf, Commissioner (Appeals) may, for any good and sufficient reason to be recorded in writing, exempt him from operation of provisions of that clause. It was thus, submitted that at time of filing appeal, as per aforesaid provision, it was necessary for petitioner to pay tax due on income returned by him at time of filing of appeal. Mr. Mohan Parasharan, 3 learned senior counsel points out that tax due was paid by assessee in year 2014. In view thereof, while remitting case to Commissioner of Income Tax (Appeals) for fresh consideration of appeal on merits, it shall also satisfy itself as to whether tax has been paid as mentioned by Mr. Mohan Parasharan and requirements of sub-section 4 of Section 249 of Income Tax Act are complied with. Application(s) for exemption from filing O.T. and permission to file additional documents is/are allowed. special leave petitions are disposed of in aforesaid terms. (VINOD KR. JHA) (RENU DIWAN) COURT MASTER COURT MASTER 4 ITEM NO.51 COURT NO.14 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 23855-23865/2015 (Arising out of impugned final judgment and order dated 06/01/2015 in TCA No. 543/2014,06/01/2015 in TCA No. 535/2014,06/01/2015 in TCA No. 537/2014,06/01/2015 in TCA No. 539/2014,06/01/2015 in TCA No. 541/2014,06/01/2015 in TCA No. 544/2014,06/01/2015 in TCA No. 536/2014,06/01/2015 in TCA No. 538/2014,06/01/2015 in TCA No. 540/2014,06/01/2015 in TCA No. 542/2014,06/01/2015 in TCA No. 545/2014 passed by High Court Of Madras) P.S. RAJESHWARI ETC. ETC. Petitioner(s) VERSUS ASSISTANT COMMISSIONER OF INCOME TAX Respondent(s) (with appln. (s) for exemption from filing O.T. and permission to file additional documents and interim relief and office report) Date : 14/09/2015 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. Mohan Parasaran, Sr. Adv. Mr. S. Santanam Swaminadhan, Adv. Mr. Zoheb Hossain, Adv. Mr. Nishant Yedanapalli, Adv. Ms. Nishtha Khurana, Adv. Ms. Insha Mir, Adv. Mr. Anil Kumar Tandale,Adv. For Respondent(s) Mr. Mukul Rohatgi, AG Mr. A.K. Sanghi, Sr. Adv. Ms. Niranjana Singh, Adv. Mrs. Anil Katiyar,Adv. UPON hearing counsel Court made following ORDER On 07.09.2015 notice was issued to following effect: 5 Issue notice limited to issue as to why matter be not remitted back to Commissioner of Income Tax (Appeals) for fresh consideration on merits. On our request, Ms. Anil Katiyar, learned counsel, accepts notice on behalf of Department. She requests for some time as she wants to take instructions in matter. List matters next Monday, 14 th of September, 2015. Learned Attorney General has drawn our attention to provisions of sub-section 4 of Section 249 of Income Tax Act, which reads as under: (4) No appeal under this Chapter shall be admitted unless at time of filing of appeal, (a) where return has been filed by assessee, assessee has paid tax due on income returned by him; or (b) where no return has been filed by assessee, assessee has paid amount equal to amount of advance tax which was payable by him: Provided that, in case falling under clause (b) and on application made by appellant in this behalf, Commissioner (Appeals) may, for any good and sufficient reason to be recorded in writing, exempt him from operation of provisions of that clause. It was thus, submitted that at time of filing appeal, as per aforesaid provision, it was necessary for petitioner to pay tax due on income returned by him at time of filing of appeal. Mr. Mohan Parasharan, 6 learned senior counsel points out that tax due was paid by assessee in year 2014 at time of filing appeal. In view thereof, while remitting case to Commissioner of Income Tax (Appeals) for fresh consideration of appeal on merits, it shall also satisfy itself as to whether tax has been paid as mentioned by Mr. Mohan Parasharan and requirements of sub-section 4 of Section 249 of Income Tax Act are complied with. Application(s) for exemption from filing O.T. and permission to file additional documents is/are allowed. special leave petitions are disposed of in aforesaid terms. (VINOD KR. JHA) (RENU DIWAN) COURT MASTER COURT MASTER P.S. Rajeshwari Etc. Etc. v. Assistant Commissioner of Income-tax
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