{"id":243783,"date":"2011-08-11T00:00:00","date_gmt":"2011-08-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-income-tax-commissioner-ltu-vs-ms-asian-paints-ltd-on-11-august-2011"},"modified":"2018-03-24T12:06:15","modified_gmt":"2018-03-24T06:36:15","slug":"the-income-tax-commissioner-ltu-vs-ms-asian-paints-ltd-on-11-august-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-income-tax-commissioner-ltu-vs-ms-asian-paints-ltd-on-11-august-2011","title":{"rendered":"The Income Tax Commissioner-Ltu vs M\/S Asian Paints Ltd on 11 August, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Bombay High Court<\/div>\n<div class=\"doc_title\">The Income Tax Commissioner-Ltu vs M\/S Asian Paints Ltd on 11 August, 2011<\/div>\n<div class=\"doc_bench\">Bench: J.P. Devadhar, A.A. Sayed<\/div>\n<pre>                                        1                             itxa4494.10.sxw\n\n             IN THE HIGH COURT OF JDICATURE AT BOMBAY\n                ORDINARY ORIGINAL CIVIL JURISDICTION\n\n\n\n\n                                                                             \n                   INCOME TAX APPEAL NO. 4994 OF 2010\n\n\n\n\n                                                     \n    The Income Tax Commissioner-LTU ...Appellant.\n          Vs.\n\n\n\n\n                                                    \n    M\/s Asian Paints Ltd.           ..Respondent\n\n    Mr. Suresh Kumar for the Appellant.\n    Mr. Subhash Shetty for the Respondent.\n\n\n\n\n                                           \n                           \n                            CORAM : J.P. DEVADHAR AND\n                                     A.A. SAYED, JJ.\n<\/pre>\n<p>                            DATE :      11TH AUGUST, 2011.\n<\/p>\n<p>    ORAL JUDGMENT (PER J.P. DEVADHAR, J.)<\/p>\n<p>    1.   Not on board. Taken up on board by consent of the parties.\n<\/p>\n<p>    2.   The appeal is admitted on the following question of law :\n<\/p>\n<blockquote><p>                &#8220;Whether on the facts and in the circumstances of the<br \/>\n         case, ITAT was justified in holding that interest was payable to<br \/>\n         the assessee under section 244A of the Income Tax Act, 1961 for<\/p>\n<p>         the month of December, 2003, even though the amount of tax<br \/>\n         paid by the assessee was credited to the Central Government<br \/>\n         Account on 1st January, 2004?&#8221;\n<\/p><\/blockquote>\n<p>    3.   The A.Y. Involved herein is the block period 1-4-1995 to 21-3-2002.\n<\/p>\n<p>    4.   In the present case, tax demand raised under the block assessment was<\/p>\n<p><span class=\"hidden_text\">                                                     ::: Downloaded on &#8211; 09\/06\/2013 17:38:14 :::<\/span><br \/>\n                                            2                             itxa4494.10.sxw<\/p>\n<p>    paid by the assessee by depositing a cheque for the amount of tax demanded<\/p>\n<p>    on 29th December, 2003 in the bank authorized by the Central Government.<br \/>\n    On 30th December, 2003, the Bank account of the assessee was debited by<\/p>\n<p>    the amount of tax under the cheque deposited on 29th December, 2003.\n<\/p>\n<p>    5.    As the block assessment order was set aside by CIT(A),the assessee<br \/>\n    become entitled to refund of tax paid. The Assessing Officer refunded the tax<br \/>\n    with interest under section 244(A) of the Act from January, 2004 till grant of<\/p>\n<p>    refund. The assessing officer declined to grant interest for the month of<br \/>\n    December, 2003 on the ground that the tax paid by the assessee was credited<\/p>\n<p>    to Central Government Account on 1st January, 2004.\n<\/p>\n<p>    6.    On appeal filed by the Assessing officer the CIT(A) held that the<br \/>\n    assessee was entitled to interest from the month of December, 2003 on the<\/p>\n<p>    ground that the amount of tax offered was debited to bank account of the<br \/>\n    assessee on 30th December, 2003. On further appeal filed by the revenue, the<\/p>\n<p>    ITAT by the impugned order upheld the decision of CIT(A). Being aggrieved<br \/>\n    by the aforesaid order, the revenue has filed the present appeal.\n<\/p>\n<p>    7.    According to the Counsel for the revenue, though the assessee had<br \/>\n    deposited the cheque towards the tax demand on 29th December, 2003, the<\/p>\n<p>    amount was actually credited to the Central Government account on 1st<br \/>\n    January, 2004 and therefore, on grant of refund, the assessee was entitled to<br \/>\n    interest from January, 2004. In support of the above contention, Counsel for<br \/>\n    the revenue relied upon a decision of Rajasthan High Court in the case of<br \/>\n    Rajasthan State Electricity Board Vs. Commissioner of Income Tax,<br \/>\n    (2006) 281 ITR 274 and the decision of the Delhi High Court in the case of<\/p>\n<p><span class=\"hidden_text\">                                                        ::: Downloaded on &#8211; 09\/06\/2013 17:38:14 :::<\/span><br \/>\n                                           3                             itxa4494.10.sxw<\/p>\n<p>    CIT Vs. Sutlej Industries Ltd. (2010) 325 ITR 331.\n<\/p>\n<p>    8.    Under section 244A (1)(b) of the Act, interest on refund is payable<\/p>\n<p>    from the date of payment of tax to the date on which refund is granted. In the<br \/>\n    present case, admittedly the cheque for the amount of tax demanded was<br \/>\n    deposited with the authorized agent of the Central Government on 29th<\/p>\n<p>    December, 2003 and the account of the assessee was debited to that extent<br \/>\n    on 30th December, 2003. The question therefore, to be considered is, whether<\/p>\n<p>    debiting the tax amount from the bank account of the assessee by the<br \/>\n    authorized agent of the Central Government account viz. the authorized bank<\/p>\n<p>    constitutes payment of tax under section 244(A)(i)(b) of the Act?\n<\/p>\n<p>    9.    It is not in dispute that the payment of tax by cheque is a permissible<br \/>\n    mode of payment. It is not in dispute that the assessee had deposited the<\/p>\n<p>    cheque towards the tax amount in the bank which was authorized by the<br \/>\n    Central Government to collect the tax on behalf of the revenue. It is not in<\/p>\n<p>    dispute that the authorized agent of the Central Government had debited the<br \/>\n    amount of tax from the bank account of the assessee on 30-12-2003. Once<\/p>\n<p>    the authorized agent of the Central Government collects the tax by debiting<br \/>\n    the bank account of the assessee, the payment of tax to the Central<br \/>\n    Government would be complete. The fact that there is delay on the part of<\/p>\n<p>    the authorized agent to credit that amount to the account of the Central<br \/>\n    Government, it cannot be said that the payment of tax is not made by the<br \/>\n    assessee, till the amount of tax is credited to the account of the Central<br \/>\n    Government. For calculating interest under Section 244A(1)(b) of the Act<br \/>\n    the relevant date is the date of payment of tax and not the date on which the<br \/>\n    amount of tax collected is credited to the account of the Central Government<\/p>\n<p><span class=\"hidden_text\">                                                       ::: Downloaded on &#8211; 09\/06\/2013 17:38:14 :::<\/span><br \/>\n                                            4                             itxa4494.10.sxw<\/p>\n<p>    by the agent of the Central Government. Therefore, in the facts and<\/p>\n<p>    circumstances of the present case, the decision of the ITAT in holding that<br \/>\n    the assessee had paid the taxes on 30th December, 2003 cannot be faulted.\n<\/p>\n<p>    10.   Once it is found that the tax was paid on 30th December, 2003, then as<\/p>\n<p>    per the rule 119A(b), of the Income Tax Rules, on the tax becoming<br \/>\n    refundable, the assessee had to be refunded tax with interest for the entire<br \/>\n    month of December, 2003. Thus, in the facts of the present case, no fault can<\/p>\n<p>    be found with the decision of the ITAT in holding that the assessee that the<br \/>\n    tax was paid on 30-12-2003 &amp; therefore, the tax was liable to be refunded<\/p>\n<p>    with interest for the entire month of December, 2003.\n<\/p>\n<p>    11.   The decision of the Rajasthan High Court, as also the decision of the<br \/>\n    Delhi High Court relied upon by the Counsel for the revenue are<\/p>\n<p>    distinguishable on the facts as in both the above cases, the Courts were not<br \/>\n    called upon to consider the scope of the expression &#8216;payment of tax&#8217;<\/p>\n<p>    contained under Section 244A(1)(b) of the Act. In fact, the circular No.261<br \/>\n    dated 8th August, 1979 issued by the Board to the effect that the date of<\/p>\n<p>    presenting the cheque should be the date of payment supports the contention<br \/>\n    of the assessee.\n<\/p>\n<p>    12.    In the result, the question raised in the appeal is answered in favour of<br \/>\n    the assessee and against the revenue. Appeal is disposed of accordingly.\n<\/p>\n<pre>    ( A.A. SAYED, J. )                                  ( J.P. DEVADHAR , J.)\n\n\n\n\n<span class=\"hidden_text\">                                                        ::: Downloaded on - 09\/06\/2013 17:38:14 :::<\/span>\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court The Income Tax Commissioner-Ltu vs M\/S Asian Paints Ltd on 11 August, 2011 Bench: J.P. Devadhar, A.A. Sayed 1 itxa4494.10.sxw IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 4994 OF 2010 The Income Tax Commissioner-LTU &#8230;Appellant. Vs. M\/s Asian Paints Ltd. ..Respondent Mr. Suresh [&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":[11,8],"tags":[],"class_list":["post-243783","post","type-post","status-publish","format-standard","hentry","category-bombay-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>The Income Tax Commissioner-Ltu vs M\/S Asian Paints Ltd on 11 August, 2011 - 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\/the-income-tax-commissioner-ltu-vs-ms-asian-paints-ltd-on-11-august-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Income Tax Commissioner-Ltu vs M\/S Asian Paints Ltd on 11 August, 2011 - Free Judgements of Supreme Court &amp; 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