{"id":185267,"date":"2010-05-04T00:00:00","date_gmt":"2010-05-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-salora-international-ltd-on-4-may-2010"},"modified":"2015-06-12T14:21:39","modified_gmt":"2015-06-12T08:51:39","slug":"commissioner-of-income-tax-vs-salora-international-ltd-on-4-may-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-salora-international-ltd-on-4-may-2010","title":{"rendered":"Commissioner Of Income Tax vs Salora International Ltd on 4 May, 2010"},"content":{"rendered":"
Delhi High Court<\/div>\n
Commissioner Of Income Tax vs Salora International Ltd on 4 May, 2010<\/div>\n
Author: Badar Durrez Ahmed<\/div>\n
               THE HIGH COURT OF DELHI AT NEW DELHI\n%                                     Judgment delivered on: 04.05.2010\n\n+              ITA 693\/2010\n\nCOMMISSIONER OF INCOME TAX                                 ... Appellant\n\n                                     - versus -\n\nSALORA INTERNATIONAL LTD                                   ... Respondent<\/pre>\n
Advocates who appeared in this case:-\n<\/p>\n
For the Appellant       : Mr Abhishek Maratha\nFor the Respondent      : None\n\nCORAM:-\nHON'BLE MR JUSTICE BADAR DURREZ AHMED\nHON'BLE MR JUSTICE V.K. JAIN\n\n<\/pre>\n
     1.    Whether Reporters of local papers may be allowed to
\n           see the judgment ?\n<\/p>\n
     2.    To be referred to the Reporter or not ?\n<\/p>\n
     3.    Whether the judgment should be reported in Digest ?<\/p>\n
BADAR DURREZ AHMED, J (ORAL)
\nCM 8208\/2010
\n               The delay in re-filing the appeal is condoned.\n<\/p>\n
               This application stands disposed of.\n<\/p>\n
ITA 693\/2010<\/p>\n
1.             The revenue is in appeal against the order dated 24.10.2008<\/p>\n
passed by the Income Tax Appellate Tribunal in ITA 2248\/Del\/2005<\/p>\n
pertaining to the assessment year 1999-2000.\n<\/p>\n<\/p>\n
2.             The question before the Tribunal was as to whether the<\/p>\n
Commissioner of Income Tax (Appeals) had erred in allowing the appeal of<\/p>\n
the assessee filed against the charging of interest under Section 234B and<\/p>\n
234C before allowing MAT credit under Section 115JAA?<\/p>\n
ITA 693\/2010                                                          Page No.1 of 6<\/span>\n<\/p>\n
 3.             The Assessing Officer had passed an order under Section 154 of<\/p>\n
the Income Tax Act, 1961 (hereinafter referred to as \u201ethe said Act\u201f) on<\/p>\n
25.10.2004 whereby excess MAT credit allowed earlier to the assessee was<\/p>\n
withdrawn and a demand of Rs 64,32,260\/- was raised. The assessee\u201fs<\/p>\n
contention was that the interest under Section 234B and 234C of the said<\/p>\n
Act should have been charged after setting off the MAT credit allowable<\/p>\n
under Section 115JAA. The Assessing Officer, however, did not agree with<\/p>\n
this submission of the assessee.\n<\/p>\n<\/p>\n
4.             Being aggrieved thereby, the assessee preferred an appeal before<\/p>\n
the Commissioner of Income Tax (Appeals), who examined the question as<\/p>\n
to whether charging of interest under Section 234B and 234C was to be<\/p>\n
done before allowing MAT credit or not.           We may point out that the<\/p>\n
assessee had taken this plea qua interest under Section 234B and 234C of<\/p>\n
the said Act by way of a rectification application under Section 154 of the<\/p>\n
said Act before the Assessing Officer.\n<\/p>\n<\/p>\n
5.             The Commissioner of Income Tax (Appeals) decided in favour<\/p>\n
of the assessee and directed the Assessing Officer to allow MAT credit<\/p>\n
before charging interest under Section 234B and 234C of the said Act. The<\/p>\n
revenue, being aggrieved by the order passed by the Commissioner of<\/p>\n
Income Tax (Appeals), preferred an appeal before the Tribunal, which came<\/p>\n
up for hearing on 09.08.2007. By virtue of the said order, the Tribunal<\/p>\n
upheld the rejection of the application under Section 154 of the said Act<\/p>\n
moved by the assessee before the Assessing Officer and allowed the appeal<\/p>\n
ITA 693\/2010                                                        Page No.2 of 6<\/span>
\n of the revenue.\n<\/p>\n<\/p>\n
6.             Subsequently, a miscellaneous application was filed by the<\/p>\n
assessee for recall of the above order which was an ex parte order and<\/p>\n
certain facts were brought to the notice of the Tribunal, which earlier<\/p>\n
escaped its notice.         Consequently, the Tribunal, by its order dated<\/p>\n
30.04.2008 passed in the said MA No. 624\/2007, recalled the earlier order<\/p>\n
dated 09.08.2007.\n<\/p>\n<\/p>\n
7.             While passing the order of recall, the Tribunal noted that initially<\/p>\n
an intimation under Section 143(1) dated 29.09.2000 was prepared in which<\/p>\n
a refund of Rs 56,84,908\/- was allowed to the assessee. However, on<\/p>\n
22.09.2004, the Assessing Officer issued a notice to the assessee proposing<\/p>\n
to rectify the intimation under Section 154 of the said Act. The particulars<\/p>\n
of the mistake proposed to be rectified were indicated in the notice as<\/p>\n
under:-\n<\/p>\n
               “You have been allowed MAT credit of Rs 1,07,13,704\/-
\n               whereas the maximum MAT credit allowable in the
\n               assessment year 1999-2000 under the provisions of
\n               Section 115JAA is Rs 77,72,810\/-. Hence, the excess
\n               credit allowed under Section 115JAA for Rs 29,40,894\/-
\n               needs to be withdrawn.”\n<\/p><\/blockquote>\n
8.             In response to the said notice, the assessee wrote a letter on<\/p>\n
23.09.2004 and, as observed by the Tribunal, there was no serious<\/p>\n
objection, in principle, to the rectification as proposed in the notice.<\/p>\n
Subsequently, on 25.10.2004, the Assessing Officer passed the rectification<\/p>\n
order under Section 154 pursuant to the notice issued earlier. The excess<\/p>\n
ITA 693\/2010                                                            Page No.3 of 6<\/span>
\n MAT credit, which was found to be Rs 20,76,793\/-, was withdrawn by the<\/p>\n
said order. In the computation form in ITNS-150 attached to the order<\/p>\n
under Section 154, the Assessing Officer charged interest of Rs 18,92,824\/-<\/p>\n
under Section 234B and Rs 7,31,453\/- under Section 234C. Because the<\/p>\n
Assessing Officer had charged the interest under Section 234B and 234C,<\/p>\n
the assessee filed objections by virtue of a letter dated 18.11.2004,<\/p>\n
requesting the Assessing Officer to delete the levy of interest since,<\/p>\n
according to the assessee, the tax payable was less than the assessed tax.<\/p>\n
The said application was regarded as an application under Section 154. The<\/p>\n
Assessing Officer rejected the said application. However, the assessee\u201fs<\/p>\n
appeal from the said rejection was allowed by the Commissioner of Income<\/p>\n
Tax (Appeals), as indicated above.\n<\/p>\n<\/p>\n
9.             As mentioned above, the Tribunal, in the first round, allowed the<\/p>\n
appeal by the department thereby restoring the order passed by the<\/p>\n
Assessing Officer under Section 154.          However, as we have indicated<\/p>\n
above, that order of the Tribunal has been recalled and the Tribunal<\/p>\n
considered the matter afresh, which has finally been disposed of by the<\/p>\n
order dated 24.10.2008, which is impugned herein by the revenue.<\/p>\n
10.            One of the issues which was of prime importance before the<\/p>\n
Tribunal was whether the interest under Section 234B and 234C was levied<\/p>\n
by the Assessing Officer by invoking Section 154 of the said Act or not?<\/p>\n
The Tribunal observed that from the sequence of events, it would be<\/p>\n
apparent that it was the Assessing Officer, who had, in fact, first levied<\/p>\n
ITA 693\/2010                                                         Page No.4 of 6<\/span>
\n interest by invoking Section 154 of the said Act by passing his order dated<\/p>\n
25.10.2004. The contention was that in doing so, the Assessing Officer<\/p>\n
committed two errors. First of all, he had not issued any notice under<\/p>\n
Section 154 proposing to levy such interest. The extract of the notice set<\/p>\n
out above, does not indicate any proposal for levy of interest in the manner<\/p>\n
that the Assessing Officer ultimately did. The notice merely stated that<\/p>\n
there was some error in the MAT credit available to the assessee. The<\/p>\n
second contention was that interest was levied on the footing that the MAT<\/p>\n
credit cannot be considered to be tax paid in advance and, therefore, it could<\/p>\n
not be reduced from the assessed tax for the purpose of levy of interest<\/p>\n
under Section 234B and 234C.\n<\/p>\n<\/p>\n
11.            By virtue of the impugned order, the Tribunal observed that on<\/p>\n
the earlier occasion, the Tribunal had proceeded on the assumption that it<\/p>\n
was the assessee who had first made an application to the Assessing Officer<\/p>\n
for rectification of the intimation on the footing that the MAT credit should<\/p>\n
be taken into account before levying interest under Section 234B and 234C.<\/p>\n
However, the Tribunal noted that the sequence of events, starting from the<\/p>\n
issuance of the intimation under Section 143(1) and the issuance of the<\/p>\n
notice under Section 154 by the Assessing Officer and the passing of the<\/p>\n
order under Section 154 on 25.10.2004 clearly were not brought to the<\/p>\n
notice of the Tribunal in the first round.        The Tribunal came to the<\/p>\n
conclusion that by passing the order dated 25.10.2004 under Section 154 of<\/p>\n
the said Act, the Assessing Officer not only withdrew the excess MAT<\/p>\n
credit allowed to the assessee but in the garb of creating a demand in ITNS<\/p>\n
ITA 693\/2010                                                       Page No.5 of 6<\/span>
\n 150 also charged interest under Section 234B and 234C. The Tribunal also<\/p>\n
came to the conclusion that the Assessing Officer completely ignored the<\/p>\n
settled legal issue that before charging interest under Section 234B and<\/p>\n
234C, MAT credit was to be first allowed to the assessee. The Tribunal also<\/p>\n
observed that, in fact, the charging of interest under Section 234B and 234C<\/p>\n
by the Assessing Officer, as a consequence of the order passed under<\/p>\n
Section 154, was a debatable issue, which the Assessing Officer could not<\/p>\n
do by invoking the provisions of Section 154. The Tribunal also returned a<\/p>\n
clear finding that the charging of interest under Section 234B and 234C was<\/p>\n
introduced by the Assessing Officer in his order under Section 154 and not<\/p>\n
while rejecting the application of the assessee under Section 154.<\/p>\n
Consequently, the Tribunal held that the Commissioner of Income Tax<\/p>\n
(Appeals) was fully justified in directing the Assessing Officer to allow<\/p>\n
MAT credit before charging interest under Section 234B and 234C of the<\/p>\n
said Act.\n<\/p>\n<\/p>\n
12.            We find no infirmity in the order passed by the Income Tax<\/p>\n
Appellate Tribunal.        No substantial question of law arises for our<\/p>\n
consideration.\n<\/p>\n
               The appeal is dismissed.\n<\/p>\n
                                          BADAR DURREZ AHMED, J<\/p>\n
                                                 V.K. JAIN, J
\nMAY 04, 2010
\nSR<\/p>\n
ITA 693\/2010                                                     Page No.6 of 6<\/span>\n <\/p>\n","protected":false},"excerpt":{"rendered":"
Delhi High Court Commissioner Of Income Tax vs Salora International Ltd on 4 May, 2010 Author: Badar Durrez Ahmed THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 04.05.2010 + ITA 693\/2010 COMMISSIONER OF INCOME TAX … Appellant – versus – SALORA INTERNATIONAL LTD … Respondent Advocates who appeared in this case:- […]<\/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":[14,8],"tags":[],"class_list":["post-185267","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"\nCommissioner Of Income Tax vs Salora International Ltd on 4 May, 2010 - 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\/commissioner-of-income-tax-vs-salora-international-ltd-on-4-may-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs Salora International Ltd on 4 May, 2010 - 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