{"id":227644,"date":"1990-05-07T00:00:00","date_gmt":"1990-05-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990"},"modified":"2016-07-17T01:21:50","modified_gmt":"2016-07-16T19:51:50","slug":"vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990","title":{"rendered":"Vivek Narain And Ors. vs Commissioner Of Income-Tax And &#8230; on 7 May, 1990"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Vivek Narain And Ors. vs Commissioner Of Income-Tax And &#8230; on 7 May, 1990<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1991 187 ITR 57 All<\/div>\n<div class=\"doc_author\">Author: B J Reddy<\/div>\n<div class=\"doc_bench\">Bench: B J Reddy, R Gulati<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> B.P. Jeevan Reddy, C.J.  <\/p>\n<p>1. We are unable to see any substance in this writ petition. It is directed against the order made by the Commissioner of Income-tax, Meerut, in proceedings under Section 264 of the Income-tax Act, 1961. The land of the petitioner was acquired by the Government and an award was passed on September 13, 1984. The award specifically sets out the amount of compensation, solatium and interest. Penal interest was levied under Section 139(8) and also under Section 217 of the Act for the period April 1, 1983 onwards. The petitioner applied to the Deputy Commissioner (Assessment) for reduction of the interest levied under Section 217 and also under Section 139(8) of the Act. The Deputy Commissioner reduced the interest on both counts for the period April 1, 1981 to September 30, 1984, but refused to waive the interest for the period subsequent to September 30, 1984. The first order of assessment relates to the assessment years 1983-84 and 1984-85. There is another order of assessment which pertains to the assessment years 1981-82 and 1982-83.\n<\/p>\n<p>2. In view of the fact that the award dated September 13, 1984, gives all the relevant figures, there was no difficulty on the part of the petitioner in filing the return. The reasons given by the Deputy Commissioner and affirmed by the Commissioner cannot be said to be unreasonable and irrelevant.\n<\/p>\n<p>3. We see no good ground for interference by this court in this petition which is accordingly dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Vivek Narain And Ors. vs Commissioner Of Income-Tax And &#8230; on 7 May, 1990 Equivalent citations: 1991 187 ITR 57 All Author: B J Reddy Bench: B J Reddy, R Gulati JUDGMENT B.P. Jeevan Reddy, C.J. 1. We are unable to see any substance in this writ petition. It is directed against [&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":[9,8],"tags":[],"class_list":["post-227644","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vivek Narain And Ors. vs Commissioner Of Income-Tax And ... on 7 May, 1990 - 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\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vivek Narain And Ors. vs Commissioner Of Income-Tax And ... on 7 May, 1990 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1990-05-06T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-07-16T19:51:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Vivek Narain And Ors. vs Commissioner Of Income-Tax And &#8230; on 7 May, 1990\",\"datePublished\":\"1990-05-06T18:30:00+00:00\",\"dateModified\":\"2016-07-16T19:51:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990\"},\"wordCount\":269,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Allahabad High Court\",\"High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990\",\"name\":\"Vivek Narain And Ors. vs Commissioner Of Income-Tax And ... on 7 May, 1990 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1990-05-06T18:30:00+00:00\",\"dateModified\":\"2016-07-16T19:51:50+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Vivek Narain And Ors. vs Commissioner Of Income-Tax And &#8230; on 7 May, 1990\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Vivek Narain And Ors. vs Commissioner Of Income-Tax And ... on 7 May, 1990 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990","og_locale":"en_US","og_type":"article","og_title":"Vivek Narain And Ors. vs Commissioner Of Income-Tax And ... on 7 May, 1990 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1990-05-06T18:30:00+00:00","article_modified_time":"2016-07-16T19:51:50+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Vivek Narain And Ors. vs Commissioner Of Income-Tax And &#8230; on 7 May, 1990","datePublished":"1990-05-06T18:30:00+00:00","dateModified":"2016-07-16T19:51:50+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990"},"wordCount":269,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Allahabad High Court","High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990","url":"https:\/\/www.legalindia.com\/judgments\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990","name":"Vivek Narain And Ors. vs Commissioner Of Income-Tax And ... on 7 May, 1990 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1990-05-06T18:30:00+00:00","dateModified":"2016-07-16T19:51:50+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/vivek-narain-and-ors-vs-commissioner-of-income-tax-and-on-7-may-1990#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Vivek Narain And Ors. vs Commissioner Of Income-Tax And &#8230; on 7 May, 1990"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/227644","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=227644"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/227644\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=227644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=227644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=227644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}