{"id":145050,"date":"1980-08-23T00:00:00","date_gmt":"1980-08-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-rajesh-talkies-on-23-august-1980"},"modified":"2016-01-06T13:39:36","modified_gmt":"2016-01-06T08:09:36","slug":"commissioner-of-income-tax-vs-rajesh-talkies-on-23-august-1980","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-rajesh-talkies-on-23-august-1980","title":{"rendered":"Commissioner Of Income-Tax vs Rajesh Talkies on 23 August, 1980"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Rajesh Talkies on 23 August, 1980<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1981 128 ITR 225 P H<\/div>\n<div class=\"doc_author\">Author: B Dhillon<\/div>\n<div class=\"doc_bench\">Bench: B Dhillon, M Sharma<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> B.S. Dhillon, J. <\/p>\n<p>1. This order will dispose of I.T. Cases Nos. 57 and 58 of 1976. I.T. Case No. 57 relates to the assessment year 1968-69, whereas I.T. Case No. 58 pertains to the assessment year 1969-70, <\/p>\n<p>2. The assessment years concerned in these cases commenced on 1st April, 1968, and 1st April, 1969. The returns of total income under Section 139(1) of the I.T. Act, 1961 (hereinafter referred to as &#8220;the Act&#8221;), had to be filed up to 30th June, 1968, and 30th June, 1969, respectively, but the same were filed only on 17th March, 1973, in response to the notice under Section 148 of the Act. The assessments were completed by the ITO on the basis of returns which were filed by the assessee. In the assessment, the assessee was charged interest for the period from 1st April, 1968, to<\/p>\n<p>16th March, 1973, on the ground that the returns due under Section  139(1) of the Act had been filed after delay.\n<\/p>\n<p>3. The assessee moved separate applications on 20th June, 1973, seeking the cancellation of the orders of levy of interest in the two assessments made by the ITO under the provisions of Section 154 of the Act. The said applications were dismissed by the ITO and appeals against the said order were also dismissed by the AAC.\n<\/p>\n<p>4. On appeal, the Tribunal held that neither an order of extension of<br \/>\ndate for furnishing the return had been made by the ITO, nor had the<br \/>\nreturns in question been furnished within the periods in Clause  (b) of Section 139(4)<br \/>\nas contemplated under Section 139(4)(a) of the Act and, consequently, the<br \/>\ninterest was not leviable. The application filed by the revenue with the<br \/>\nprayer that the following questions which, according to the revenue, are<br \/>\nquestions of law, be referred to this court, has been dismissed by the<br \/>\nTribunal in both the cases:\n<\/p>\n<p> &#8220;(i) Whether, on the facts and in the circumstances of the case, the<br \/>\nTribunal was correct in ignoring the fact that the return was filed after<br \/>\nthe issue of notice under Section 148 of the Income-tax Act, 1961, which<br \/>\ncontained all the requirements of a notice, issued under Section 139(2),<br \/>\nincluding the provision for charging of interest for delay in the filing of the<br \/>\nreturn ?\n<\/p>\n<p> (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the question involved in this case regarding the charging of interest was not a debatable point and hence beyond the scope of Section 154 of the Income-tax Act, 1961 ?&#8221;\n<\/p>\n<p>5. The petitioner has preferred these cases with the prayer that the said questions, which are questions of law, be got referred to this court for its opinion.\n<\/p>\n<p>6. The learned counsel for the revenue cites a decision of the Kerala High<br \/>\nCourt in P. A. Abdul Muthalif Rowther v. ITO [1976] 102 ITR 694, to con-\n<\/p>\n<p>tend that the return filed in response to a notice under Section 148 of the Act has<br \/>\nto be considered as a return under Section 139 of the Act and even if there was<br \/>\nno extension of time granted by the ITO, the assessee is still liable to pay<br \/>\ninterest in accordance with the provisions of Sub-section (8) of Section 139 of the Act.<br \/>\nThere is no representation on the side of the assessee. Whether the returns<br \/>\nfiled by the assessee are to be taken as returns under Section 139(1)(a) of the<br \/>\nAct and even if no extension of time had been granted by the ITO, whether the interest is leviable under Sub-section (8) of Section 139 of the Act is certainly<br \/>\na question of law. We are unable to agree with the view of the Tribunal<br \/>\nthat not question of law arises out of its order by which the appeal of the<br \/>\nassessee was accepted.\n<\/p>\n<p>7. We, accordingly, allow these petitions and direct the Tribunal to refer<br \/>\nthe above said question of law to this court in both these cases. Since<br \/>\nthere is no representation on the other side, there will be no order as<br \/>\nto costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Commissioner Of Income-Tax vs Rajesh Talkies on 23 August, 1980 Equivalent citations: 1981 128 ITR 225 P H Author: B Dhillon Bench: B Dhillon, M Sharma JUDGMENT B.S. Dhillon, J. 1. This order will dispose of I.T. Cases Nos. 57 and 58 of 1976. I.T. Case No. 57 relates to the assessment [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-145050","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Rajesh Talkies on 23 August, 1980 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-rajesh-talkies-on-23-august-1980\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Rajesh Talkies on 23 August, 1980 - Free Judgements of Supreme Court &amp; 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