{"id":165637,"date":"2008-06-02T00:00:00","date_gmt":"2008-06-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sri-m-v-amar-shetty-vs-the-chief-commissioner-on-2-june-2008"},"modified":"2016-08-07T03:40:50","modified_gmt":"2016-08-06T22:10:50","slug":"sri-m-v-amar-shetty-vs-the-chief-commissioner-on-2-june-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sri-m-v-amar-shetty-vs-the-chief-commissioner-on-2-june-2008","title":{"rendered":"Sri M V Amar Shetty vs The Chief Commissioner on 2 June, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
Sri M V Amar Shetty vs The Chief Commissioner on 2 June, 2008<\/div>\n
Author: K.L.Manjunath & B.V.Nagarathna<\/div>\n
 \n\n1 7   %\nEN THE HIGH coma? OF KARNATAKA AT BANGAn\u00a7RE\u20acQ.f:-\"\n\nDATED THIS THE a, DAY 0? gnaw 2062.3.\u00bb-\n\nPRESENT\n\nTHE HON'BLE MR.JUsT:caaK.L;MAwJUNA$\u00a71, ' 'In\n\nAND\n\nTHE HON'BLE MRS jasrzc\ufb01 a;V,N\ufb01gARATH\ufb01A\"\n\nWEI? APPEAL we\u00a7222\u00a7C8($\u00a7\u00a3f\u00a7 g\n\nBETWEEN\n\nM.V.AMAR sHE\u00a7TYf* \"  .4'q; ~.:\nSON or VEERABHADRA3QA. '_\"\"\n\nAMAR SHEETY * _, V2 _\nAGED ABOBT 55 YEARS': '_\nCIVIL HOSPIQAL RoAD= '- *\nDHARWAD '\u00bb * ' ...APPELLANT\n\na'{\u00a7Y\"SRI'A SHANKAR, ADV.,)\n\n1.rHE CHIEF COMHISSIONER or\nINCOME $AxL '\n\n_ GENERAL REVENUE BUILDING\n\nV_NAVRNAGRR, HUBL:\n\n\n\n3\n\nCemmissioner of Income Tax, (Respondent l\ufb01e;1).jz<\/pre>\n
rejecting his request under Sec:22Gl2$} ref’ the hex7A<\/p>\n
Income Tax Act, which enables an assessee_te’seek.*<\/p>\n
reduction or” waiver of ,the VinterestL eayahie ion
\nthe delayed payment or “tax.idehanee\ufb01Dkpursuant a
\nNotice issued under See;1\u00a7$\u00aeof_thelRet; and for
\ndefaulting in pasmeht Qt tat b\u00a7y\u00a2ng*tng permitted<\/p>\n
peried, has file\ufb01 the Writ \ufb01etitiear<\/p>\n
3. ln \u00b0resneetalefl\u00a5assessment years 92-93,
\n94-95 and 95498 the assessee had not filed his
\nreturn in time ahd the Income Tax Authorities had<\/p>\n
issuedwnotiee under Sec.l48 of the Act, calling<\/p>\n
upon the assesses to file returns for those years<\/p>\n
l\ufb01 Qho suhseqeently filed the returns for the said<\/p>\n
\u00abtj?ears,e Thereafter the Assessing Qfficer had<\/p>\n
l assessed’ the assessee’s income and being<\/p>\n
Viaggrieved by the assessment order, the assesses<\/p>\n
l”had filed an appeal to the Commissioner of Income<\/p>\n
\u00b0 Tax (Appeals) and another appeal to the Tribunal.\n<\/p>\n
5<\/span><\/p>\n
Annexure~H1, H2 and H3, has been re\ufb01ectediie 3: “h<\/p>\n
arbitrary manner. Further, ‘the _ grevieus *d<\/p>\n
applications dt.27.8.2002 and 3;\u00a7,2oo2\u00bbf\u00a2;Jeai%\u00e9f’3<\/p>\n
ef interest were initiaily net eoneidered by the
\nrespondent and that, oh’ fiiitd’ \ufb01ritd&Petition
\nNo.\u00a7O246 \/ 2007, e\ufb01d_see%ine e direetidh to the
\nrespondent to\ufb02hk eoesider*U –thed’ureeplications
\ndt.27.8.2003″eedid:g:%CQ2\u00aehWhi%\u00a7L\u00aees granted by
\norder dt.1df7,\u00a7dD? h\u00a7\u00bb:e{g Court, directing the
\nrespondent ‘to diseose :55 dthe representations
\nwithin four m\u00a7$tg3*fro\u00a7 the date of receipt of
\nt\ufb01%dC3\u00a5Ei%i\u00a7d 50?? 5f the iiii order, the request of<\/p>\n
the _abpellent” wash considered, but erroneously<\/p>\n
?sWQejected:w _;{7 is further submitted that, the<\/p>\n
_ifiQding that: the petitioner had not satisfied<\/p>\n
‘dconditio\u00e9a (C) for waiver of interest charged<\/p>\n
i’Tuqa\u00e9r’sec.22o(2A; of the Income Tax Act, 1961, by<\/p>\n
.uV”~_geteHoo-operating with the Department bye filing<\/p>\n
d\u00bb returns or in the assessment proceedings \/<\/p>\n
payment of tax demand is not correct. It is also<\/p>\n
8<\/span><\/p>\n
be paid within such period being a gmriodi
\nless than the period of (thirtyT”~daya.’<\/p>\n
aforesaid, as may be specified by him in the “e<\/p>\n
notice of demand. ;\n<\/p>\n
{2} If the amount Specified’ in any
\nnotice of demand under ,seotion*_156 is vnot
\npaid within, the period flimitedn”under sub–
\nsection {1), the asaassee Shall be liable to
\npay simple interest at [{one) per cent for
\nevery month or part ofva month com\ufb01riaed in
\nthe period” \ufb01eommenciag ” from _1the day
\nimmediatelydfoiiowing the end of the period
\nmentioned in eu\ufb01\u00a5aeotion=ji}*and ending with
\nthe day on which the*amouat is paid ]<\/p>\n
Provided that, where aa_a result of an order
\nunder VaeotionWf15\u00e9,’;or_ section 155, or
\nsection 350, or_eection”2S4, or section 260,
\nor section 252,.or_Seotion 264 [or an order
\nof the Settlement- Commission under aub~
\nsection (4) of section 245D}, the amount on<\/p>\n
..,whiCh’5finterest was payable under this<\/p>\n
Section had been reduced, the intereet shall<\/p>\n
“(be ,”redaoedx,”aocordingly and the excess<\/p>\n
interest gaid, if any, shall be refundad:}<\/p>\n
Provided ~tUrther that in respect of any<\/p>\n
, fVperiod commencing cnu or before the SH?’ day
\n“”,’of March, 1989 and ending after that date,
\njsuch interest shall, in respect of so much<\/p>\n
— dofgauch period as falls after that date, be
\nojcaicnlated at the rate of one and one~half<\/p>\n
per cent, for everyn month or part of a<\/p>\n
ai”m\u00a2nth.3<\/p>\n
(2A} Notwithstanding anything contained in
\nsubmaeotion (2) [the [Chief Commissioner or<\/p>\n
Commissioner] may] reduce or waive the<\/p>\n
\u00e9<\/p>\n
9<\/span><\/p>\n
amount of interest {paid of} \ufb01aya$leVby”anddw
\nassessee under the said subrs\u00e9etion if {ha\\i7i<\/p>\n
is satisfied] that —\n<\/p>\n
(i) payment of such amdu\ufb01t {has Caused etl
\nwould cause genuine Hhatdship etc the
\nassesses; ” A””=V* *_ “v v<\/p>\n
(ii) default in the payment of the amount on
\nwhich interest__ Hihhas V ._bee:’;3p’a~j’.jc:  or] was
\npayable_anderfth\u00e9\ufb01saidfsubws\u00e9ction was
\ndue ts cixcumstahces beydn\ufb01 the control
\nof t\ufb01e assesses; snd;”ua<\/p>\n
(iii}V ____ “_ th\u00e9 tsssssse\u00e9 \u00abhas ?co–operated in
\n:any inquiry relating to the assessment
\ner any fm\u00a9Ceedi\ufb01g’for the recovery of
\nany amount due from him.]<\/p>\n
(3) Withcutvvprejudite to the provisians
\ncontained ‘in”‘ sub–section (2}, on an
\napplication mads.by …. the assessee before the<\/p>\n
iiegpjry”of2 the due date under sub–section
\n1′{ ll t\ufb01e”{As$essing} officer may extend the
\nutime’,f9r *payment or allow payment by<\/p>\n
installments, subject to such conditions as
\nhe,’ may dtthink fit to impose in the
\ncircumstasces sf the Case.\n<\/p>\n
,\u00a5{\u00e9)i it’ the amaunt is net paid within the
\n_tim\u00e9; limited under subwsaction (1) or
\n“sxtended under sub~section (3), as the case<\/p>\n
may be, at the place and to the person<\/p>\n
“~-mentioned in the said notice the assesses<\/p>\n
shall be deemed to be in default”\n<\/p>\n
(5) If, in a case where payment by<\/p>\n
installments is allowed under sub~section
\n(3), the assesses commits defaults in<\/p>\n
   ]g_\u00a2_1ge<\/p>\n
15<\/span><\/p>\n
13. We, therefore, set e\u00e9ide the er\ufb01ettef
\nthe learned single Judge, ge\ufb01eeh ‘\u00a7\u00a7\u00a7e:=’e\u00a7tea;
\n21.8.2007 at Annexure Vt\ufb02irzto ‘the Vwtitx\u00a3\u00a7etition V
\nand direct the respopdent \u00a35 eensidet the request
\nmade by the assessee’et’Eg$exetejQI,VH2 and H3 of
\nthe writ pet\u00a7ti?n Eek ea;v\u00a7;;\u00a7\u00a3,\u00a7e\u00a7 interest in<\/p>\n
terms cf the o\ufb01eervetiegs made above.\n<\/p>\n
i2.Ht*fit \u00e9epeel is aiiowed, but without any<\/p>\n
order as to CQSf$; ”\n<\/p>\n
Sd\/-.3.<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court Sri M V Amar Shetty vs The Chief Commissioner on 2 June, 2008 Author: K.L.Manjunath & B.V.Nagarathna 1 7 % EN THE HIGH coma? OF KARNATAKA AT BANGAn\u00a7RE\u20acQ.f:-” DATED THIS THE a, DAY 0? gnaw 2062.3.\u00bb- PRESENT THE HON’BLE MR.JUsT:caaK.L;MAwJUNA$\u00a71, ‘ ‘In AND THE HON’BLE MRS jasrzc\ufb01 a;V,N\ufb01gARATH\ufb01A” WEI? APPEAL we\u00a7222\u00a7C8($\u00a7\u00a3f\u00a7 g […]<\/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":[8,20],"tags":[],"class_list":["post-165637","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nSri M V Amar Shetty vs The Chief Commissioner on 2 June, 2008 - 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\/sri-m-v-amar-shetty-vs-the-chief-commissioner-on-2-june-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sri M V Amar Shetty vs The Chief Commissioner on 2 June, 2008 - 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