{"id":17041,"date":"2005-04-08T00:00:00","date_gmt":"2005-04-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/roshanlal-kapoor-vs-assistant-commissioner-of-income-on-8-april-2005"},"modified":"2019-03-03T07:30:40","modified_gmt":"2019-03-03T02:00:40","slug":"roshanlal-kapoor-vs-assistant-commissioner-of-income-on-8-april-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/roshanlal-kapoor-vs-assistant-commissioner-of-income-on-8-april-2005","title":{"rendered":"Roshanlal Kapoor vs Assistant Commissioner Of Income &#8230; on 8 April, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Income Tax Appellate Tribunal &#8211; Chennai<\/div>\n<div class=\"doc_title\">Roshanlal Kapoor vs Assistant Commissioner Of Income &#8230; on 8 April, 2005<\/div>\n<div class=\"doc_citations\">Equivalent citations: (2007) 108 TTJ Chennai 740<\/div>\n<div class=\"doc_bench\">Bench: M Chaturvedi, Vice<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>M.K. Chaturvedi, Vice President<\/p>\n<p>1. This appeal by the assessee is directed against the order of the CIT(A) and relates to the asst. yr. 1996-97.\n<\/p>\n<p>2. The first issue relates to the levy of interest under Section 234A of the IT Act, 1961. Assessee paid self-assessment tax under Section 140A in December, 1997. Return was filed in August, 1999. Interest under Section 234A was charged until the date of filing the return. It was submitted before me that interest under Section 234A was compensatory and it should be charged only upto the date of payment of tax. To buttress this, reliance was placed on the decision of the Hon&#8217;ble Delhi High Court rendered in the case of Dr. Prannoy Roy and Anr. v. CIT  this case the Hon&#8217;ble High Court has held that interest under Section 234A is payable in a case where tax has not been deposited prior to due date of filing of return, and not where tax has been paid but return has been filed belatedly. No contrary decision was brought before me. I, therefore, direct the AO to recompute the interest accordingly.\n<\/p>\n<p>3. Next issue relates to the charge of interest under Section 234B of the Act. It was stated that the AO did not make computation correctly. He should be directed to compute the tax in accordance with law. I order accordingly.\n<\/p>\n<p>4. In the result, the appeal of the assessee stands allowed pro tanto.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Income Tax Appellate Tribunal &#8211; Chennai Roshanlal Kapoor vs Assistant Commissioner Of Income &#8230; on 8 April, 2005 Equivalent citations: (2007) 108 TTJ Chennai 740 Bench: M Chaturvedi, Vice ORDER M.K. Chaturvedi, Vice President 1. This appeal by the assessee is directed against the order of the CIT(A) and relates to the asst. yr. 1996-97. [&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":[1],"tags":[],"class_list":["post-17041","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Roshanlal Kapoor vs Assistant Commissioner Of Income ... on 8 April, 2005 - 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\/roshanlal-kapoor-vs-assistant-commissioner-of-income-on-8-april-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Roshanlal Kapoor vs Assistant Commissioner Of Income ... on 8 April, 2005 - Free Judgements of Supreme Court &amp; 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