{"id":160426,"date":"2009-12-14T00:00:00","date_gmt":"2009-12-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-sego-restaurant-airland-on-14-december-2009-2"},"modified":"2018-03-09T18:14:16","modified_gmt":"2018-03-09T12:44:16","slug":"the-commissioner-of-income-tax-vs-ms-sego-restaurant-airland-on-14-december-2009-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-sego-restaurant-airland-on-14-december-2009-2","title":{"rendered":"The Commissioner Of Income Tax vs M\/S.Sego Restaurant & Airland … on 14 December, 2009"},"content":{"rendered":"
Kerala High Court<\/div>\n
The Commissioner Of Income Tax vs M\/S.Sego Restaurant & Airland … on 14 December, 2009<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 1022 of 2009()\n\n\n1. THE COMMISSIONER OF INCOME TAX,THRISSUR.\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. M\/S.SEGO RESTAURANT & AIRLAND LODGINGS,\n                       ...       Respondent\n\n                For Petitioner  :SRI.JOSE JOSEPH, SC, FOR INCOME TAX\n\n                For Respondent  :SRI.P.BALAKRISHNAN (E)\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :14\/12\/2009\n\n O R D E R\n                                                                                  C.R.\n                   C.N.RAMACHANDRAN NAIR &\n                              V.K.MOHANAN, JJ.\n              ....................................................................\n                       I.T. Appeal No.1022 of 2009\n              ....................................................................\n             Dated this the 14th day of December, 2009.\n\n                                     JUDGMENT\n<\/pre>\n
Ramachandran Nair, J.\n<\/p>\n
     This is an appeal filed by the Revenue challenging the order of<\/p>\n
the Tribunal cancelling demand of interest under Section 234B(3) of<\/p>\n
the Income Tax Act (hereinafter called “the Act”) in proceedings<\/p>\n
completed by the Assessing Officer under Section 154 of the Act. We<\/p>\n
have heard Senior Standing counsel appearing for the appellant and<\/p>\n
Adv.Sri.P.Balakrishnan appearing for the respondent-assessee.<\/p>\n
     2. When the return of the assessee filed for the year 1995-96 was<\/p>\n
processed under Section 143(1), the Assessing Officer found that the<\/p>\n
assessee had paid over 90% of the assessed tax as advance tax which<\/p>\n
included tax deducted at source as well. Even though the assessment<\/p>\n
was taken up for scrutiny and regular assessment under Section 143(3)<\/p>\n
was completed on 2.12.1997, the demand of tax remained the same and<\/p>\n
consequently there was no shortage of advance tax and so much so,<\/p>\n
                                     2<\/span><\/p>\n
interest was not levied under Section 234B(1) of the Act. However, the<\/p>\n
assessment was modified under Section 147 on 18.2.2002 which led to<\/p>\n
an additional demand of Rs.84,824\/-. Even though no interest was<\/p>\n
levied under Section 234B in the reassessment proceedings completed<\/p>\n
under Section 147, the Assessing Officer later rectified the<\/p>\n
reassessment under Section 154 levying interest under Section 234B(3)<\/p>\n
on the additional demand of tax.         Even though first appeal was<\/p>\n
unsuccessful, the Tribunal on second appeal filed by the assessee,<\/p>\n
cancelled the demand of interest for the reason that    interest  under<\/p>\n
Section 234B(3) can be levied only if there was original levy of interest<\/p>\n
in first assessment under Section 234B(1) of the Act. The question<\/p>\n
raised by the Revenue is whether the Tribunal was justified in holding<\/p>\n
that interest under Section 234B(3) can be levied only if there was a<\/p>\n
levy of interest under Section 234B(1) of the Act. Since the question to<\/p>\n
be considered is on the interpretatio of Section 234B(3), we have to<\/p>\n
necessarily refer to the said provision and for easy reference we extract<\/p>\n
it hereunder:\n<\/p>\n
                                       3<\/span><\/p>\n
             “Where, as a result of an order of re-assessment or re-
\n       computation under section 147 or section 153A, the amount
\n       on which interest was payable under sub-section (1) is
\n       increased, the assessee shall be liable to pay simple interest
\n       at the rate of one per cent for every month or part of a
\n       month comprised in the period commencing on the day
\n       following the date of determination of total income under
\n       sub-section (1) of section 143 and where a regular
\n       assessment is made as is referred to in sub-section (1)
\n       following the date of such regular assessment and ending on
\n       the date of the re-assessment or re-computation under
\n       section 147 or section 153A, on the amount by which the
\n       tax on the total income determined on the basis of the re-
\n       assessment or re-computation exceeds the tax on the total
\n       income determined under sub-section (1) of section 143 or
\n       on the basis of the regular assessment aforesaid.”<\/p><\/blockquote>\n
       3. The question to be considered is whether the above sub-section<\/p>\n
is attracted only if there is levy of interest under Section 234B(1) in the<\/p>\n
intimation issued under Section 143(1) or in the regular assessment<\/p>\n
completed under Section 143(3) as held by the Tribunal. Admittedly in<\/p>\n
this case in the determination of total income under sub-section (1) of<\/p>\n
Section 143 and in the regular assessment completed under Section 143<\/p>\n
(3), the Assessing Officer found that the advance tax paid is 90% and<\/p>\n
above of the assessed tax and consequently there was no liability for<\/p>\n
                                    4<\/span><\/p>\n
the assessee to pay any interest under Section 234B(1) of the Act which<\/p>\n
provides for interest only if payment of advance tax is less than 90% of<\/p>\n
the assessed tax.     However, when assessment was revised under<\/p>\n
Section 147 to bring to tax escaped income, the tax demand went up<\/p>\n
leading to shortfall of advance tax payable under Section 234B(1) of<\/p>\n
the Act. In other words, the advance tax paid was less than 90% of the<\/p>\n
tax finally assessed and found payable in the income escaping<\/p>\n
assessment completed under Section 147 of the Act. The contention of<\/p>\n
the assessee is that the words “the amount on which interest was<\/p>\n
payable under sub-section(1) is increased” referred to in sub-section (3)<\/p>\n
happens only when there was a shortfall in payment of advance tax in<\/p>\n
the original assessment itself leading to levy of interest under Section<\/p>\n
234B(1) so that when reassessment leads to further shortfall in payment<\/p>\n
of advance tax, interest liability arises under Section 234B(3) of the<\/p>\n
Act. Standing Counsel on the other hand submitted that for levy of<\/p>\n
interest under Section 234B(3), it is immaterial whether there was<\/p>\n
shortfall in advance tax in the regular assessment or not and according<\/p>\n
                                     5<\/span><\/p>\n
to him, even if the first assessment led to refund of excess tax paid, still<\/p>\n
interest could be demanded under Section 234B(3) if on reassessment<\/p>\n
completed under Section 147 advance tax paid is found less than 90%<\/p>\n
of the tax assessed in reassessment proceedings.        Counsel for the<\/p>\n
assessee brought to our notice Section 234D which was introduced by<\/p>\n
Finance Act 2003 with effect from 1.6.2003, which provides for levy of<\/p>\n
interest in the course of regular assesment on excess tax refunded in<\/p>\n
proceedings completed under Section 143(1) of the Act. According to<\/p>\n
assessee’s counsel, Section 234B(3) could be invoked only for<\/p>\n
increasing the demand of interest levied in original assessment under<\/p>\n
Section 234B(1) and when no interest is demanded under the said<\/p>\n
provision in the original assessment, the Assessing Officer cannot<\/p>\n
invoke Section 234B(3) for levying interest for the first time after<\/p>\n
revision of assessment under Section 147 of the Act. We are unable to<\/p>\n
uphold the finding of the Tribunal and the contention of the counsel for<\/p>\n
the assessee because scheme of levy of interest for non-payment or<\/p>\n
short-payment of advance tax under various provisions of Section<\/p>\n
                                      6<\/span><\/p>\n
234B is in stages. Interest under Section 234B(1) is attracted when the<\/p>\n
advance tax paid is found to be less than 90% of the assessed tax.<\/p>\n
While the advance tax paid remains a static amount, assessed tax will<\/p>\n
keep on changing depending on modifications made in assessment.<\/p>\n
The proceedings completed under Section 143(1) could be modified in<\/p>\n
a regular assessment under Section 143(3) which may lead to increase<\/p>\n
in demand of tax. Similarly when a regular assessment completed<\/p>\n
under Section 143(3) is revised under Section 147 and such a revised<\/p>\n
assessment leads to higher demand of tax, then the shortfall in advance<\/p>\n
tax naturally increases. Sub-section (1) and sub-section (3) provide for<\/p>\n
levy of interest for non-payment or short-payment of advance tax in<\/p>\n
stages. While in the regular assessment interest under Section 234B(1)<\/p>\n
is levied to the extent of shortfall in payment of advance tax upto date<\/p>\n
of such regular assessment, interest could be later levied if the<\/p>\n
assessment so completed is revised under Section 147 leading to higher<\/p>\n
demand of tax, thereby increasing the shortfall in payment of advance<\/p>\n
tax. However, it is specifically provided in sub-section (3) of Section<\/p>\n
                                    7<\/span><\/p>\n
234B that the additional demand of interest under the said provision<\/p>\n
should be from the date following the date on which regular assessment<\/p>\n
was completed either under Section 143(1) or 143(3) of the Act. The<\/p>\n
only condition for levying interest under Section 234B(3) is increase in<\/p>\n
the shortfall in advance tax as a consequence of revision of assessment<\/p>\n
under Section 147 of the Act. While interest on shortfall in payment of<\/p>\n
advance tax is levied in the regular assessment under Section 234B(1)<\/p>\n
upto the date of completion of assessment, interest on further shortfall<\/p>\n
in advance tax with reference to tax determined on reassessment under<\/p>\n
Section 147 is levied under sub-section (3) of Section 234B. Increase<\/p>\n
in shortfall of advance tax on reassessment leads to levy of interest<\/p>\n
under Section 23B(3) and this Section does not require that in order to<\/p>\n
attract liability under it there should be a levy of interest in regular<\/p>\n
assessment under Section 234B(1) of the Act. In our view, even if the<\/p>\n
assessee is found to have paid full advance tax with reference to the<\/p>\n
income assessed in regular assessment and there was no occasion to<\/p>\n
levy any interest under Section 234B(1) of the Act, still assessee will<\/p>\n
                                    8<\/span><\/p>\n
be liable to pay interest under Section 234B(3) if there is a shortfall in<\/p>\n
payment of advance tax with reference to the tax finally determined in<\/p>\n
reassessment completed under Section 147 of the Act. The scheme of<\/p>\n
various provisions of Section 234B is that interest for shortfall in<\/p>\n
advance tax is based on the tax finally determined under the provisions<\/p>\n
of the Act. Therefore, we hold that the assessee who was not liable to<\/p>\n
pay interest under Section 234B(1) of the Act in the regular<\/p>\n
assessment, is liable to pay interest under Section 234B(3) on the<\/p>\n
shortpayment of advance tax with reference to the tax assessed under<\/p>\n
Section 147 from the date following the regular assessment till date of<\/p>\n
completion of the revised assessment under Section 147.<\/p>\n
      4. The next contention to be considered is whether the Assessing<\/p>\n
Officer who did not levy interest under Section 234B(3) of the Act in<\/p>\n
reassessment, could levy interest in rectification proceedings completed<\/p>\n
under Section 154 of the Act. Here again, we are unable to accept the<\/p>\n
contention of the assessee that interest could not be levied in<\/p>\n
rectification proceedings under Section 154 because so long as interest<\/p>\n
                                   9<\/span><\/p>\n
under Section 234B(3) is mandatory, omission in the reassessment<\/p>\n
completed under Section 147 will make it defective warranting it’s<\/p>\n
rectification under Section 154 for levy of interest under Section 234B<\/p>\n
(3) of the Act. We, therefore, hold that the omission to levy interest<\/p>\n
under Section 234B(3) in reassessment completed under Section 147<\/p>\n
could be made up in rectification proceedings under Section 154 of the<\/p>\n
Act.\n<\/p>\n
      5. In view of the above findings, we allow the appeal by<\/p>\n
reversing the order of the Tribunal and by restoring in principle the<\/p>\n
levy of interest under Section 234B(3) of the Act. However, we notice<\/p>\n
that interest is demanded under Section 234B(3) on the entire balance<\/p>\n
demand of tax raised in reassessment proceedings. Interest could be<\/p>\n
demanded under Section 234B(3) on the shortfall of advance tax paid.<\/p>\n
In other words, advance tax payable should be first determined based<\/p>\n
on reassessment and reduce therefrom actual amount of advance tax<\/p>\n
paid and interest should be demanded only on the differential amount,<\/p>\n
that too, from the date following the regular assessment till date of<\/p>\n
                                    10<\/span><\/p>\n
completion of the assessment under Section 147. If there is mistake in<\/p>\n
the calculation of interest under Section 234B(3), there will be<\/p>\n
direction to the officer to correct the same in tune with the scheme of<\/p>\n
the Section as stated above.\n<\/p>\n<\/p>\n
                                     C.N.RAMACHANDRAN NAIR
\n                                     Judge<\/p>\n
                                     V.K.MOHANAN
\n                                     Judge
\npms<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court The Commissioner Of Income Tax vs M\/S.Sego Restaurant & Airland … on 14 December, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA.No. 1022 of 2009() 1. THE COMMISSIONER OF INCOME TAX,THRISSUR. … Petitioner Vs 1. M\/S.SEGO RESTAURANT & AIRLAND LODGINGS, … Respondent For Petitioner :SRI.JOSE JOSEPH, SC, FOR INCOME TAX […]<\/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":[8,21],"tags":[],"class_list":["post-160426","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs M\/S.Sego Restaurant & Airland ... on 14 December, 2009 - Free Judgements of Supreme Court & 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\/the-commissioner-of-income-tax-vs-ms-sego-restaurant-airland-on-14-december-2009-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs M\/S.Sego Restaurant & Airland ... on 14 December, 2009 - 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