{"id":272146,"date":"2010-01-15T00:00:00","date_gmt":"2010-01-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-kerala-chemicals-proteins-on-15-january-2010"},"modified":"2017-10-08T22:26:59","modified_gmt":"2017-10-08T16:56:59","slug":"the-commissioner-of-income-tax-vs-ms-kerala-chemicals-proteins-on-15-january-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-kerala-chemicals-proteins-on-15-january-2010","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Kerala Chemicals & Proteins … on 15 January, 2010"},"content":{"rendered":"
Kerala High Court<\/div>\n
The Commissioner Of Income Tax vs M\/S Kerala Chemicals & Proteins … on 15 January, 2010<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 1692 of 2009()\n\n\n1. THE COMMISSIONER OF INCOME TAX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. M\/S KERALA CHEMICALS & PROTEINS LTD.,\n                       ...       Respondent\n\n                For Petitioner  :SRI.JOSE JOSEPH, SC, FOR INCOME TAX\n\n                For Respondent  :SRI.JOSEPH KODIANTHARA\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :15\/01\/2010\n\n O R D E R\n                                                             C.R.\n                 C .N. RAMACHANDRAN NAIR &\n                        V.K. MOHANAN, JJ.\n                --------------------------------------------\n                      I.T. A. No.1692 OF 2009\n                --------------------------------------------\n               Dated this the 15th day of January, 2010\n\n                             JUDGMENT\n<\/pre>\n
Ramachandran Nair, J.\n<\/p>\n
\n
      The question raised is whether the Tribunal was justified in<\/p>\n
holding that the assessee is not liable to pay interest under Section<\/p>\n
234D on excess refund granted while sending intimation under Section<\/p>\n
143(1) of the Act for the assessment year 1999-2000. We have heard<\/p>\n
senior counsel appearing for the appellant-revenue and senior counsel<\/p>\n
Sri. Joseph Markose appearing for the respondent-assessee.<\/p>\n
      2. During the previous year relevant for the assessment year<\/p>\n
1999-2000 the assessee had remitted substantial amount of advance<\/p>\n
tax. However, in the return filed the assessee claimed refund of over<\/p>\n
Rs. 47 lakhs which was granted after processing the return and while<\/p>\n
sending intimation under Section 143(1) of the Act. This was done on<\/p>\n
28.6.2000. However, the assessee’s case was taken up for regular<\/p>\n
assessment under Section 143(3) of the Act and the assessing officer<\/p>\n
                                       2<\/span><\/p>\n
completed the assessment on 22.1.2004 wherein it was found that<\/p>\n
refund granted while sending intimation was irregular inasmuch as the<\/p>\n
entire amount refunded was payable as tax finally assessed. The tax<\/p>\n
demanded on regular assessment is also stated to be paid later. While<\/p>\n
issuing regular assessment under Section 143(3) the assessing officer<\/p>\n
demanded interest under Section 234D on the refund amount granted<\/p>\n
on 28.6.2000 but from 1.6.2003 the date on which Section 234D came<\/p>\n
into force. However, the Commissioner of Income tax in exercise of<\/p>\n
powers under Section 263 of the Act found that interest is payable<\/p>\n
under Section 234D from the date of refund, that is 28.6.2000, till date<\/p>\n
of regular assessment, that is 22.1.2004.         When the assessee filed<\/p>\n
appeal, the Tribunal held that Section 234D providing for interest will<\/p>\n
apply only from the assessment year 2004-05 onwards and so much so,<\/p>\n
the assessee is not liable to pay interest at all, even though the assessee<\/p>\n
did not contest it’s liability for interest from 1.6.2003 onwards levied in<\/p>\n
the regular assessment passed under Section 143(3) of the Act. In the<\/p>\n
first place we are of the view that the levy of interest with effect from<\/p>\n
1.6.2003 which was not the subject matter of revision before the<\/p>\n
Commissioner under Section 263 could not have been the subject of<\/p>\n
                                                 3<\/span><\/p>\n
decision by the Tribunal. In other words, the Tribunal has granted an<\/p>\n
unsolicited relief to the assessee, which, in our view, is not within the<\/p>\n
powers of the Tribunal. In any case, in view of our finding on the<\/p>\n
effective date of operation of Section 234D stated hereunder, there is<\/p>\n
no need to consider whether Tribunal could have granted the relief that<\/p>\n
was not subject matter of appeal.\n<\/p>\n
      3. Section 234D, the scope of which is in issue, is extracted<\/p>\n
hereunder for easy reference:\n<\/p>\n
           234D. Interest on excess refund.\n<\/p><\/blockquote>\n
                    (1) Subject to the other provisions of this Act, where
\n           any refund is granted to the assessee under sub-section (1)
\n           of Section 143, and–\n<\/p><\/blockquote>\n
                    (a) no refund is due on regular assessment; or<\/p>\n<\/blockquote>\n
                    (b) the amount refunded under sub-section (1) of
\n                    section 143 exceeds the amount refundable on regular
\n                    assessment,<\/p>\n
           the assessee shall be liable to pay simple interest at the rate
\n           of one-half per cent on the whole or the excess amount so
\n           refunded, for every month or part of a month comprised in
\n           the period from the date of grant of refund to the date of
\n           such regular assessment.\n<\/p><\/blockquote>\n
           ………………………………………..<\/p>\n<\/blockquote>\n
Senior counsel for the revenue referred to Notes on Clauses wherein<\/p>\n
                                    4<\/span><\/p>\n
the scope of the new provision is explained. However, since there is no<\/p>\n
dispute as to the scope of the Section and the issue is only as to the<\/p>\n
effective date from which interest could be levied on the assessee we<\/p>\n
do not find anything useful in the Notes on Clauses.           Admittedly<\/p>\n
section 234D was introduced by Finance Act<\/a> 2003 with effect from<\/p>\n
1.6.2003. In our view this provision on interest is not introduced with<\/p>\n
reference to any assessment year, which is obvious from the fact that it<\/p>\n
is not effective from the beginning of the financial year. On the other<\/p>\n
hand, this provision on interest will apply to all cases of refund granted<\/p>\n
under Section 143(1)<\/a> but interest could be levied only with effect from<\/p>\n
1.6.2003. Even though refund in this case was granted while sending<\/p>\n
intimation under Section 143(1)<\/a> on 28.6.2000 and regular assessment<\/p>\n
under Section 143(3)<\/a> was completed converting the refund to demand<\/p>\n
of tax on 22.1.2004, interest could be demanded only for the period<\/p>\n
from 1.6.2003 till 22.1.2004 which is what is done by the assessing<\/p>\n
officer. We do not find any justification for the Commissioner to give<\/p>\n
any retrospectivity to Section 234D<\/a> which is what he has done by<\/p>\n
directing the assessing officer to revise the assessment levying interest<\/p>\n
from the date of refund. In fact Commissioner has no authority to give<\/p>\n
                                    5<\/span><\/p>\n
retrospective operation to a substantive provision of law providing for<\/p>\n
interest. Revenue has no answer to our query as to whether interest<\/p>\n
under Section 234D<\/a> could be levied in cases of regular assessment<\/p>\n
completed under Section 143(3)<\/a> prior to 1.6.2003 leading to demand of<\/p>\n
refunded amount as tax determined on regular assessment. We are<\/p>\n
therefore of the view that the Commissioner’s order under Section 263<\/a><\/p>\n
was rightly found to be untenable by the Tribunal. However, we vacate<\/p>\n
the finding of the Tribunal that Section 234D<\/a> is applicable only from<\/p>\n
the assessment year 2004-05 onwards. The view taken by the assessing<\/p>\n
officer that Section applies from 1.6.2003 is the correct position.<\/p>\n
      Appeal is dismissed, but by restoring the ;assessment with<\/p>\n
demand of interest     levied under Section 234D<\/a> with effect from<\/p>\n
1.6.2003.\n<\/p>\n
\n
                                      (C.N.RAMACHANDRAN NAIR)
\n                                                      Judge.\n<\/p>\n
\n
                                              (V.K. MOHANAN)
\n                                                      Judge.\n<\/p>\n
kk<\/p>\n
6<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court The Commissioner Of Income Tax vs M\/S Kerala Chemicals & Proteins … on 15 January, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA.No. 1692 of 2009() 1. THE COMMISSIONER OF INCOME TAX, … Petitioner Vs 1. M\/S KERALA CHEMICALS & PROTEINS LTD., … Respondent For Petitioner :SRI.JOSE JOSEPH, SC, FOR […]<\/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":[8,21],"tags":[],"class_list":["post-272146","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs M\/S Kerala Chemicals & Proteins ... on 15 January, 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\/the-commissioner-of-income-tax-vs-ms-kerala-chemicals-proteins-on-15-january-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs M\/S Kerala Chemicals & Proteins ... on 15 January, 2010 - 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