Ashok Kumar, Amit Kumar and Shipra Estate Pvt. Ltd. through its Partner Mohit Singh v. Principal Commissioner of Income-tax, Ghaziabad & Another
[Citation -2020-LL-0118-2]

Citation 2020-LL-0118-2
Appellant Name Ashok Kumar, Amit Kumar and Shipra Estate Pvt. Ltd. through its Partner Mohit Singh
Respondent Name Principal Commissioner of Income-tax, Ghaziabad & Another
Court HIGH COURT OF ALLAHABAD
Relevant Act Income-tax
Date of Order 18/01/2020
Judgment View Judgment
Keyword Tags rectification order • self assessment tax • interest liability • return of income • original return • revised return
Bot Summary: There is no denial of the fact that along with the original assessment that the assessee had shown to have paid a tax of Rs. 3,11,18,010/-. Undisputedly, the assessee paid the tax on the self assessment on 24.4.2011 but not by the date of 15.10.2010. No doubt, the revised return will assume the character of the original assessment for the purpose of its nature, but nor for the interest liability u/s 234A of the Act, which is mandatory in nature. Further, when the assessee had shown the payment of self assessment tax in the return dated 15.10.2010 but as a matter of fact deposited the same only on 24.10.2011, it is not open to the assessee to contend that it is not an error apparent on the fact of the record. Whatever may be the wordings in the notice, the nature of the proceedings are not vitiated and the learned AO is justified in passing the rectification order u/s 154 of the Act, which is rightly confirmed by the learned CIT. We do not find any illegality or irregularity in the orders of the authorities below. The findings of the learned ITAT speak eloquently for themselves. The substantial questions of law are answered accordingly in terms of the above finding of the learned ITAT. In such view of the matter, we answer all the substantial questions of law against the assessee and in favour of the Revenue.


Court No. - 7 Case :- INCOME TAX APPEAL No. - 115 of 2018 Appellant :- M/S Ashok Kumar, Amit Kumar And Shipra Estate Pvt. Ltd. through its Partner Mohit Singh; Registered Office at C-36 Patel Nagar II, Ghaziabad Respondent :- Principal Commissioner Of Income Tax, Ghaziabad & Another Counsel for Appellant :- Pranjal Shukla,Vinayak Mithal Counsel for Respondent :- Krishna Agrawal Hon'ble Biswanath Somadder,J. Hon'ble Ajay Bhanot,J. Heard Sri Vinayak Mithal, learned counsel for appellant and Sri Krishna Agrawal, learned counsel for respondents. This appeal was admitted on following substantial questions of law: "I. Whether Assessing Officer has authority to declare return of income as invalid u/s 154 of IT Act, 1964? II. Whether Assessing Officer could have declared original return of income invalid without following due process of law as prescribed u/s 139 of IT Act, 1964? III. Whether filing of revised return of income would relate back to date of filing of original return of income thereby purging it of any defects? IV. Whether Assessing Officer could have declared original return of income as invalid after revised return of income has been filed by assessee before due date? V. Whether appellant firm is liable to pay interest under Section 234A of IT Act, 1964 despite payment of self assessment of tax has been made along and revised return of income has been furnished before due date?" learned Income Tax Appellate Tribunal, Delhi Branch (hereinafter referred to as 'ITAT'), in its judgment impugned before this Court has set forth following findings which are supported by cogent reasons: "4. We have gone through record. facts are simple and admitted. There is no denial of fact that along with original assessment that assessee had shown to have paid tax of Rs. 3,11,18,010/-. In RAP audit, it was found to be incorrect. It was observed by RAP Audit party that assessee actually deposited self assessment tax of Rs. 3,36,47,930/- on 24.2.2011 but not as on date of original return. Even in absence of any dispute on these facts, we failed to understand how order of ld. AO is legally wrong. It is not penalty that AO levied but it is only interest u/s 234A. Under Section 139 (9)(c)(i) of Act, return not accompanied by tax on self assessment claimed to have been paid is defective. Undisputedly, assessee paid tax on self assessment on 24.4.2011 but not by date of 15.10.2010. No doubt, revised return will assume character of original assessment for purpose of its nature, but nor for interest liability u/s 234A of Act, which is mandatory in nature. 5. Further, when assessee had shown payment of self assessment tax in return dated 15.10.2010 but as matter of fact deposited same only on 24.10.2011, it is not open to assessee to contend that it is not error apparent on fact of record. Whatever may be wordings in notice, nature of proceedings are not vitiated and learned AO is justified in passing rectification order u/s 154 of Act, which is rightly confirmed by learned CIT (A). We do not find any illegality or irregularity in orders of authorities below. We, therefore, while upholding same, find appeal devoid of merits. same is accordingly dismissed." findings of learned ITAT speak eloquently for themselves. reasonings provided by learned ITAT are complete answer to all substantial questions of law framed in this case. substantial questions of law are answered accordingly in terms of above finding of learned ITAT. In such view of matter, we answer all substantial questions of law against assessee and in favour of Revenue. appeal stands dismissed in terms of observations made hereinabove. Order Date :- 18.1.2020 Pravin/Neeraj (Biswanath Somadder,J.) (Ajay Bhanot,J.) Ashok Kumar, Amit Kumar and Shipra Estate Pvt. Ltd. through its Partner Mohit Singh v. Principal Commissioner of Income-tax, Ghaziabad & Another
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