{"id":162539,"date":"2011-08-18T00:00:00","date_gmt":"2011-08-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/tvs-sewing-needles-ltd-vs-commissioner-of-income-tax-i-on-18-august-2011-2"},"modified":"2018-01-10T15:30:12","modified_gmt":"2018-01-10T10:00:12","slug":"tvs-sewing-needles-ltd-vs-commissioner-of-income-tax-i-on-18-august-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/tvs-sewing-needles-ltd-vs-commissioner-of-income-tax-i-on-18-august-2011-2","title":{"rendered":"Tvs Sewing Needles Ltd vs Commissioner Of Income-Tax-I on 18 August, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Tvs Sewing Needles Ltd vs Commissioner Of Income-Tax-I on 18 August, 2011<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT\n\nDATED: 18\/08\/2011\n\nCORAM\nTHE HONOURABLE MR.JUSTICE VINOD K.SHARMA\n\nW.P.(MD)No.5187 of 2007\n\nTVS Sewing Needles Ltd.,\n'Lakshmi Buildings',\nKochadai,\nMadurai-625 016.                  ... Petitioner\n\t\t\nVs.\n\nCommissioner of Income-Tax-I,\nMadurai.                          ... Respondent\n\nPRAYER\n\nWrit Petition is filed under Article 226 of the Constitution of\nIndia praying to issue a Writ of Certiorarified Mandamus, to call for the\nrecords in the matter of waiver claim of the petitioner in File\nNo.C.No.419\/3\/2006-2007\/CIT-I of the respondent viz., Commissioner of Income\nTax-I, Madurai, for the assessment year 1994-95, quash that order, dated\n18.12.2007 rejecting the claim of the petitioner and direct waiver of interest\nand refund the same with interest from the date of collection to the date of\nrefund without further delay.\n\n!For Petitioner\t... Mr.R.Srinivasan\n^For Respondent ... Mr.R.Krishnamurthy\n                    for R.Sathiamurthy\n\n:ORDER\n<\/pre>\n<p>\tThe petitioner has invoked the writ jurisdiction of this court, under<br \/>\nArticle 226 of the Constitution of India, praying for issuance of a writ, in the<br \/>\nnature of certiorari, to quash the impugned part of demand notice, imposing tax<br \/>\nunder section 220(2) of the Income Tax Act, as also the order of the Income Tax<br \/>\nCommissioner, dismissing the application moved by the petitioner, for waiver of<br \/>\ninterest imposed by the Assessing Authority.\n<\/p>\n<p>\t2.The facts borne-out from the record, show that the petitioner was issued<br \/>\na notice of demand, under section 156 of the Income Tax Act 1961, on 18th March<br \/>\n2005, directing it  to pay a sum of Rs.19,04,202\/- [Rupees Nineteen Lakhs Four<br \/>\nthousand Two hundred and Two only] for the assessment year 1994-95.\n<\/p>\n<p>\t3.The return filed by the petitioner was initially accepted, and the<br \/>\npetitioner was found entitled to refund of Rs.7,62,098\/- [Rupees Seven Lakhs<br \/>\nSixty Two thousand and Ninety Eight only].\n<\/p>\n<p>\t4.It is, on subsequent assessment, that the demand was raised under<br \/>\nsection 156 referred to above.\n<\/p>\n<p>\t5.In the demand notice, it was mentioned that in case, the amount demanded<br \/>\nis not paid within 30 days of the demand, interest under section 220(2) will be<br \/>\ncharged.\n<\/p>\n<p>\t6.The tax was adjusted within the stipulated period, out of the payment<br \/>\ndue to the assessee. There was, therefore, no reason to impose interest, under<br \/>\nsection 220 of the Income Tax Act.\n<\/p>\n<p>\t7.Section 220(2) of the Income Tax Act, reads as under:-\n<\/p>\n<p>\t&#8220;220(2) If the amount specified in any notice of demand under s.156 is not<br \/>\npaid within the period limited under sub-s.(1), the assessee shall be liable to<br \/>\npay simple interest at one and one-half per cent for every month or part of a<br \/>\nmonth comprised in the period commencing from the day immediately following the<br \/>\nend of the period mentioned in sub-s.(1) and ending with the day on which the<br \/>\namount is paid:\n<\/p>\n<p>\tProvided that where as a result of an order under s.154, or s.155, or<br \/>\ns.250, or s.254. or s.260, or s.262, or s.264 or an order of the Settlement<br \/>\nCommission under sub-s.(4) of s.245-D, the amount on which interest was payable<br \/>\nunder this section had been reduced, the interest shall be reduced accordingly<br \/>\nand the excess interest paid, if any, shall be refunded.&#8221;\n<\/p>\n<p>\t8.The petitioner, before approaching this court, filed a petition before<br \/>\nthe Commissioner of Income Tax, under section 220(2A) seeking the waiver of<br \/>\ninterest, under section 220(2) for the assessment year 1994-95.\n<\/p>\n<p>\t9.The prayer of the petitioner was rejected, by recording as under:-\n<\/p>\n<p>\t&#8220;I have perused the assessee&#8217;s petition and the case records as well.<br \/>\nThere are three conditions for waiver of interest u\/s.220(2A).\n<\/p>\n<p>\t(i)payment of such amount has caused or would cause genuine hardship to<br \/>\nthe assessee;\n<\/p>\n<p>\t(ii)default in the payment of the amount on which interest has been paid<br \/>\nor was payable under the said sub-section was due to circumstances beyond the<br \/>\ncontrol of the assessee; and\n<\/p>\n<p>\t(iii)the assessee has co-operated in any inquiry relating to the<br \/>\nassessment or any proceeding for the recovery of any amount due from him.\n<\/p>\n<p>\tThere is no dispute that the assessee has paid the tax on its own without<br \/>\nthere being any coercive action taken for recovery.  So, it can be held that<br \/>\ncondition No.(iii) in the instant case is fulfilled.  However, condition Nos.(i)<br \/>\nand (ii) is not fulfilled and the Authorized Representative of the assessee did<br \/>\nnot have any satisfactory reply to the question that why the tax was not paid in<br \/>\ntime. The records also did not suggest any extraordinary circumstances which<br \/>\nprevented the assessee from discharging its statutory obligation.  Nor the<br \/>\ncondition regarding financial hardship is satisfied as seen from Balance sheet<br \/>\nof the company that the company enjoys sufficient financial wealth and is a<br \/>\nprofit making concern.  In the instant case liability u\/s.220(2) arises simply<br \/>\nbecause the assessee who was originally issued refund did not pay the tax in<br \/>\ntime when it was served with the Demand Notice.  Interest u\/s.220(2) is<br \/>\ncompensatory in nature and can be waived only in very special circumstances<br \/>\nwhich do not exist in the facts of the case. Therefore the petition of the<br \/>\nassessee for waiver of interest for assessment year 1992-93 and 1994-95 is<br \/>\nrejected.&#8221;\n<\/p>\n<p>\t10.The learned counsel for the petitioner challenged the impugned part of<br \/>\norder of the Deputy Commissioner, imposing interest, under section 220(2), and<br \/>\nthat of Commissioner of the Income Tax, by contending, that the orders are<br \/>\ncontrary to the statutory provision of section 156 r\/w section 220(2) of the<br \/>\nIncome Tax Act.\n<\/p>\n<p>\t11.The contention of the learned counsel for the petitioner, is that the<br \/>\ninterest under section 220(2) of the Income Tax Act, can only be imposed, on<br \/>\nfailure to pay the amount demanded, under section 156 of the Income Tax Act,<br \/>\nwithin the period stipulated therein.  In case, the demanded amount is paid,<br \/>\nthere arises no question of imposing any interest under section 220(2) of the<br \/>\nIncome Tax Act.\n<\/p>\n<p>\t12.On consideration, I find that this writ deserves to be allowed. It is<br \/>\nnot disputed that the payment was adjusted on the date of demand itself, and<br \/>\nthere was no arrear, on which the interest could be claimed under section 220.\n<\/p>\n<p>\t13.The impugned part of the order of the Deputy Commissioner, also does<br \/>\nnot discloses the basis of interest under section 220, as the demand for the<br \/>\nfirst time under section 156 was made on 18.03.2005.\n<\/p>\n<p>\t14.The learned Commissioner of Income Tax, has also committed an error, in<br \/>\nrejecting the application for waiver by mechanically following the provisions of<br \/>\nthe Act, by ignoring the fact that the interest claimed was not due at all. The<br \/>\nclaim of interest, which is without jurisdiction would also fall under section<br \/>\n220(2A) for the purposes of waiver or refund.\n<\/p>\n<p>\t15.Once, it is not disputed that the interest under section 220(2) was not<br \/>\npayable by the petitioner, as there was no delay, in payment of demanded tax,<br \/>\nthe finding that interest under section 220(2) in compensatory in nature, and<br \/>\ncould be waived only in very rare circumstances cannot be sustained.\n<\/p>\n<p>\t16.The interest under section 220(2) is statutory and in case of non-<br \/>\npayment of demanded tax, within the period stipulated it becomes payable and<br \/>\nliberty is given to the Commissioner to waive of the said tax, on the conditions<br \/>\nlaid down, under section 220(2A), but in case where the interest is demanded in<br \/>\nviolation of statutory provisions of law, then it becomes a mandatory duty to<br \/>\nset aside\/waive the demand of tax, by applying inherent powers.\n<\/p>\n<p>\t17.For the reasons stated herein above, the writ petition is allowed, the<br \/>\nimpugned part of order of the Deputy Commissioner, imposing interest under<br \/>\nsection 220(2) and order of the Commissioner of Income Tax, refusing the waive<br \/>\nof tax, are hereby quashed.\n<\/p>\n<p>\t18.The respondents are directed to refund the interest to petitioner in<br \/>\naccordance with law, within a period of two months of the receipt of certified<br \/>\ncopy of this order.\n<\/p>\n<p>\tNo costs.\n<\/p>\n<p>er<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Tvs Sewing Needles Ltd vs Commissioner Of Income-Tax-I on 18 August, 2011 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 18\/08\/2011 CORAM THE HONOURABLE MR.JUSTICE VINOD K.SHARMA W.P.(MD)No.5187 of 2007 TVS Sewing Needles Ltd., &#8216;Lakshmi Buildings&#8217;, Kochadai, Madurai-625 016. &#8230; Petitioner Vs. Commissioner of Income-Tax-I, Madurai. &#8230; Respondent PRAYER Writ Petition [&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":[8,13],"tags":[],"class_list":["post-162539","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tvs Sewing Needles Ltd vs Commissioner Of Income-Tax-I on 18 August, 2011 - 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\/tvs-sewing-needles-ltd-vs-commissioner-of-income-tax-i-on-18-august-2011-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tvs Sewing Needles Ltd vs Commissioner Of Income-Tax-I on 18 August, 2011 - Free Judgements of Supreme Court &amp; 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