{"id":167303,"date":"2007-01-08T00:00:00","date_gmt":"2007-01-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/issac-c-roy-minor-vs-the-commr-of-income-tax-on-8-january-2007"},"modified":"2016-11-23T06:52:46","modified_gmt":"2016-11-23T01:22:46","slug":"issac-c-roy-minor-vs-the-commr-of-income-tax-on-8-january-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/issac-c-roy-minor-vs-the-commr-of-income-tax-on-8-january-2007","title":{"rendered":"Issac C.Roy (Minor) vs The Commr. Of Income Tax on 8 January, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Issac C.Roy (Minor) vs The Commr. Of Income Tax on 8 January, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nOP No. 13513 of 1998(H)\n\n\n\n1. ISSAC C.ROY (MINOR)\n                      ...  Petitioner\n\n                        Vs\n\n1. THE COMMR. OF INCOME TAX\n                       ...       Respondent\n\n                For Petitioner  :SRI.TKM.UNNITHAN\n\n                For Respondent  :SRI.P.K.RAVINDRANATHA MENON (SR.)\n\nThe Hon'ble MR. Justice S.SIRI JAGAN\n\n Dated :08\/01\/2007\n\n O R D E R\n                                   S. Siri Jagan,  J.\n\n                     =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=\n\n                             O.P. No.  13513 of 1998\n\n                     =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=\n\n                       Dated this, the 8th January, 2007.\n\n\n                                  J U D G M E N T\n<\/pre>\n<p>       Petitioners   3   and   4   are   father   and   mother   respectively   of<\/p>\n<p>petitioners 1 and 2 who are minors.  These minors also derive income<\/p>\n<p>taxable   under   the   Income   Tax   Act.     Apparently,   some   income   so<\/p>\n<p>derived   by   the   minors   were   not   disclosed   in   the   returns   for   the<\/p>\n<p>relevant period.    Government  brought into force by  the Finance Act,<\/p>\n<p>1997,   the     Voluntary   Disclosure   of   Income   Scheme,   1997   (for   short<\/p>\n<p>&#8216;the Scheme&#8217;) by which on declaration of income, which were earlier<\/p>\n<p>not   disclosed,   no   penalty   would   be   attracted   and   the   assessee   was<\/p>\n<p>allowed   to   pay   the   tax   at   30%   of   the   income   disclosed.     The   3rd<\/p>\n<p>petitioner-father filed a declaration under the Scheme on behalf of the<\/p>\n<p>minors  on   30-12-1997.     On   31-12-1997,   the   last   date   fixed   for   filing<\/p>\n<p>return   under   the   Scheme   expired.     The   tax   due   on   the   income   was<\/p>\n<p>also   paid.     Subsequently,   the   return   was   rejected   as   invalid   on   the<\/p>\n<p>ground   that   a   minor   was   not   entitled   to   file   a   return   under   the<\/p>\n<p>Scheme  subsequent to the assessment year 1993-1994.  In the above<\/p>\n<p>circumstances,   the   4th  petitioner-mother   filed   a   return   including   the<\/p>\n<p>said income in her return and sought for adjustment of the tax paid at<\/p>\n<p>the time of filing return under the Scheme.   This was rejected on the<\/p>\n<p>ground that as per the Scheme, tax once paid would not be refunded.<\/p>\n<p>The request of the 4th petitioner to adjust the tax paid against the tax<\/p>\n<p>payable under her return was also rejected  by Ext. P14 order. This is<\/p>\n<p>under challenge in this original petition.\n<\/p>\n<\/p>\n<p>       The   contention   of   the   petitioners   is   that   since   the   intention   of<\/p>\n<p>the petitioners was bona fide and the  mistake  occurred on account of<\/p>\n<p>the circumstances beyond the control of the petitioners although they<\/p>\n<p>may   not   be   entitled   to   the     benefit   of   the   Scheme,   certainly,   the<\/p>\n<p>respondents   cannot   deny   the   benefit   of   adjustment   of   the   amount<\/p>\n<p>already   paid   towards  tax payable  on  the  4th  petitioner&#8217;s  return.     The<\/p>\n<p>OP. 13513\/1998.                                 -:  2  :-\n<\/p>\n<p>petitioners   rely   on   a   decision   of   the   Supreme   Court     in    <a href=\"\/doc\/1617874\/\">Hemalatha<\/p>\n<p>Gargya  v.  Commissioner   of   Income-tax   and<\/a>   another,   reported   in<\/p>\n<p>[2003] 259 ITR 1.  In that case, return under the Scheme was delayed<\/p>\n<p>by one day.  The tax paid pursuant thereto was refused to be adjusted<\/p>\n<p>or refunded to the assessee.   Although, in that decision the Supreme<\/p>\n<p>Court denied the assessee the benefit of the Scheme, it held thus:<\/p>\n<blockquote><p>                &#8220;As  a consequence, in our view, the appeals preferred by the<\/p>\n<p>        assessees   must   be   and   are   hereby   dismissed   whereas   the   appeals<\/p>\n<p>        preferred   by   the   Revenue   authorities   must   be   and   are     hereby<\/p>\n<p>        allowed. However, having held that the assessees are not entitled to<\/p>\n<p>        the   benefit   of   the   Scheme   since   the   payments   made   by   them   were<\/p>\n<p>        not   in   terms   of   the   Scheme,   we   direct   the   Revenue   authorities   to<\/p>\n<p>        refund or adjust the amounts  already deposited by the assessees in<\/p>\n<p>        purported   compliance   with   the   provisions   of   the   Scheme   to   the<\/p>\n<p>        concerned   assessee   in   accordance   with   law.     All   the   appeals   are<\/p>\n<p>        accordingly disposed of without any order as to costs.&#8221;<\/p>\n<\/blockquote>\n<p>I am of opinion that the said direction of the Supreme Court squarely<\/p>\n<p>applies to the petitioners&#8217; case.\n<\/p>\n<\/p>\n<p>        In   the   above   circumstances,   I   direct   the   respondents   to   adjust<\/p>\n<p>the  tax  paid  by  the  petitioners  at  the  time  of  filing  the  return  under<\/p>\n<p>the  Voluntary   Disclosure   of   Income  Scheme,  1997     in  respect   of   the<\/p>\n<p>pending demands from the petitioners under the Income-tax Act.  The<\/p>\n<p>original petition is allowed as above.\n<\/p>\n<\/p>\n<pre>                                                         Sd\/-    S. Siri Jagan,  Judge.\n\n\nTds\/\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Issac C.Roy (Minor) vs The Commr. Of Income Tax on 8 January, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM OP No. 13513 of 1998(H) 1. ISSAC C.ROY (MINOR) &#8230; Petitioner Vs 1. THE COMMR. OF INCOME TAX &#8230; Respondent For Petitioner :SRI.TKM.UNNITHAN For Respondent :SRI.P.K.RAVINDRANATHA MENON (SR.) The Hon&#8217;ble MR. [&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":[8,21],"tags":[],"class_list":["post-167303","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Issac C.Roy (Minor) vs The Commr. 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