{"id":271609,"date":"1988-11-15T00:00:00","date_gmt":"1988-11-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-avery-freewheels-p-ltd-no-1-on-15-november-1988"},"modified":"2017-06-19T19:45:25","modified_gmt":"2017-06-19T14:15:25","slug":"commissioner-of-income-tax-vs-avery-freewheels-p-ltd-no-1-on-15-november-1988","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-avery-freewheels-p-ltd-no-1-on-15-november-1988","title":{"rendered":"Commissioner Of Income-Tax vs Avery Freewheels (P.) Ltd. (No. 1) on 15 November, 1988"},"content":{"rendered":"
Punjab-Haryana High Court<\/div>\n
Commissioner Of Income-Tax vs Avery Freewheels (P.) Ltd. (No. 1) on 15 November, 1988<\/div>\n
Equivalent citations: 1989 178 ITR 517 P H<\/div>\n
Author: S Sodhi<\/div>\n
Bench: G Mital, S Sodhi<\/div>\n

JUDGMENT<\/p>\n

S.S. Sodhi, J.\n<\/p>\n

1. The matter here concerns the assessee’s claim for interest under Section 214<\/a> of the Income-tax Act, 1961.\n<\/p>\n

2. The assessee, Avery Freewheels (P.) Ltd., Chandigarh, is a company manufacturing cycle spare parts. An instalment of advance tax of Rs. 3,23,658 was paid by cheque on March 15, 1976. This cheque was, however, encashed only on March 20, 1976. While framing the assessment, the Income-tax Officer held that as the instalment had been paid after March 15, 1976, it could not be regarded as payment of advance tax under Section 214<\/a> of the Income-tax Act, 1961 (hereinafter referred to as “the Act”), and thus no interest was payable thereunder. Reference was also made by the Income-tax Officer to Circular No. 12\/80\/64\/IT(B), dated June 1, 1966, issued by the Central Board of Direct Taxes, New Delhi.\n<\/p>\n

3. The Appellate Assistant Commissioner, however, took a contrary view holding that a plain reading of Section 214<\/a> of the Act showed that even in a case where the payment is not made within the statutory date, that is, March 15 of the relevant financial year, interest was payable on that particular instalment from the date of its payment to the date of its regular assessment and in the case of the present assessee, as the cheque had been encashed on March 20, 1976, a date which fell within the financial year, there was no reason why interest under Section 214<\/a> of the Act should not be paid to the assessee. The order of the Income-tax Officer was accordingly reversed and he was directed to allow interest due to the assessee. This view was later upheld by the Tribunal observing that as the cheque had been paid on March 15, 1976, which was the last date for paying the instalment of advance tax, the fact that encashment of this cheque took place only on March 20, 1976, would not alter the situation as it was paid within the financial year as required under Section 214<\/a> of the Act and the assessee was thus entitled to interest on the instalment of Rs. 3,23,658.\n<\/p>\n

4. It is in the context of these facts that the following question of law has been referred to this court for opinion :\n<\/p>\n

“Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in holding that the payment of the instalment of Rs. 3,23,658 paid by the assessee by cheque on March 15, 1976, was entitled to interest under Section 214<\/a> of the Income-tax Act, 1961 ?”\n<\/p>\n

5. The short answer to the question is provided by the judgment of this court in Oswal Woollen Mills Ltd, v. CIT<\/a> [1980] 122 ITR 789, where, following the earlier judgment of the Supreme Court in CIT v. Ogale Glass Works Ltd<\/a>. [1954] 25 ITR 529, it was held that if payment by cheque is accepted and the cheque is, on presentation, encashed, I he payment relates back to the date when the cheque was received. Applying this ratio to the present case, it would mean that the payment of the instalment by cheque would relate back to March 15, 1976. This being so, no possible ground survives to deny to the assessee the interest payable under Section 214<\/a> of the Act, as claimed.\n<\/p>\n

6. The reference is accordingly answered in the negative, in favour of the assessee and against the Revenue. There will, however, be no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"

Punjab-Haryana High Court Commissioner Of Income-Tax vs Avery Freewheels (P.) Ltd. (No. 1) on 15 November, 1988 Equivalent citations: 1989 178 ITR 517 P H Author: S Sodhi Bench: G Mital, S Sodhi JUDGMENT S.S. Sodhi, J. 1. The matter here concerns the assessee’s claim for interest under Section 214 of the Income-tax Act, 1961. […]<\/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":[8,28],"tags":[],"class_list":["post-271609","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"\nCommissioner Of Income-Tax vs Avery Freewheels (P.) Ltd. 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