{"id":79613,"date":"2003-12-02T00:00:00","date_gmt":"2003-12-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-seshasayee-paper-board-ltd-on-2-december-2003"},"modified":"2015-09-03T09:27:00","modified_gmt":"2015-09-03T03:57:00","slug":"the-commissioner-of-income-tax-vs-ms-seshasayee-paper-board-ltd-on-2-december-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-seshasayee-paper-board-ltd-on-2-december-2003","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Seshasayee Paper &amp; Board Ltd on 2 December, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs M\/S Seshasayee Paper &amp; Board Ltd on 2 December, 2003<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED: 02\/12\/2003\n\nCORAM\n\nTHE HON'BLE MR.JUSTICE R.JAYASIMHA BABU\nand\nTHE HON'BLE MR.JUSTICE S.R.SINGHARAVELU\n\nT.C.No.250 of 1999\n\nThe Commissioner of Income Tax,\nCoimbatore.                     ..Petitioner\n\n-Vs-\n\nM\/s Seshasayee Paper &amp; Board Ltd.,\nErode-7.                        ..Respondents\n\n\n        Tax Case reference under Sec.256 (1)  of  the  Income-tax  Act,  1961,\nagainst  the  order  of  the Income-tax Appellate Tribunal, 'B' Bench, Madras,\ndated 19.10.1993, made in R.A.No.1549\/Mds\/91 in ITA No.2657\/Mds\/8 7.\n\n!For petitioner :  Mr.K.Subramanian,\n                Sr.  Standing Counsel for\n                I.T.  Department.\n\n^For respondent :  Mr.V.Ramachandran,\n                Senior Counsel\n                for Ms.  Anitha Sumanth\n\n:ORDER\n<\/pre>\n<p>(The order of the Court was made<br \/>\nby R.JAYASIMHA BABU, J.)<\/p>\n<p>        The question referred is &#8220;whether the Tribunal  is  right  in  holding<br \/>\nthat  the  assessee  is  entitlted  to  interest under Section 244 (1A) of the<br \/>\nIncome-tax Act where the refund arises out of the  advance  tax  paid  by  the<br \/>\nassessee  beyond  the previous year under first proviso to Section 212 (3A) of<br \/>\nthe Income-tax Act?&#8221;.  The Assessment Year is 1975-76 .\n<\/p>\n<p>        2.  The assessment of the assessee&#8217;s income for the assessment year  1<br \/>\n975-76  was  made  on  28.8.1978 and all the amounts that had been paid by the<br \/>\nassessee towards advance tax including the sum  of  Rs.1,47,76,64  0\/-,  which<br \/>\namount  had  been  paid  as  advance  tax in January 1976, after obtaining the<br \/>\npermission of the Commissioner who was empowered  to  extend  the  period  for<br \/>\npayment  of that instalment of the advance tax by 30 days was adjusted towards<br \/>\nthe amount of the tax that  was  assessed  by  the  assessing  officer.    The<br \/>\nassessing  officer  declined to grant interest on this amount which had become<br \/>\nexcess after the consequential order came to  be  made  after  the  assessee&#8217;s<br \/>\nappeal  in  respect  of this sum was allowed on the ground that the amount had<br \/>\nbeen paid after the closure of the financial  year  and,  therefore,  interest<br \/>\nunder Section 214 was not required to be paid on that sum.\n<\/p>\n<p>        3.  On the assessee&#8217;s appeal, the Commissioner directed the payment of<br \/>\ninterest  under  Section 214, but that order of the Commissioner was set aside<br \/>\nby the Tribunal, which upheld the view of the assessing officer that  interest<br \/>\nunder Section 214 was not payable in respect of the amount of advance tax paid<br \/>\nafter the closure of the financial year.\n<\/p>\n<p>        4.   The Tribunal, however, considered the assessee&#8217;s right to receive<br \/>\ninterest under Section 244 (1A) and held that interest  under  that  provision<br \/>\ncould not be denied to the assessee.\n<\/p>\n<p>        5.   It is contended for the Revenue that as this amount had been paid<br \/>\nas advance tax before the order of assessment was made, the  assessee  is  not<br \/>\nentitled  to any interest under Section 244 (1A) which only refers to payments<br \/>\nmade &#8220;in pursuance of any order of assessment&#8221; if any part of  the  amount  so<br \/>\npaid  is  found  on appeal to be in excess of the amount which the assessee is<br \/>\nliable to pay.\n<\/p>\n<p>        6.  When advance tax is paid, the amount so paid  is  required  to  be<br \/>\nadjusted against the tax that would be assessed on the assessee at the time of<br \/>\nassessment.   When  such  adjustment  is  made,  the  amount is &#8216; paid&#8217; as tax<br \/>\npursuant to the order of assessment.  The advance  tax  does  not  retain  the<br \/>\ncharacter of  advance tax for all times.  The amount paid as advance tax is an<br \/>\nadvance only till the assessment and on assessment, the  amount  paid  becomes<br \/>\nthe tax  that  is  paid  by  the assessee.  The words &#8220;in pursuance of&#8221; in the<br \/>\nprovision does not imply that the payment of the amount should have been  made<br \/>\nsubsequent to  the order of assessment.  Those words are only meant to clarify<br \/>\nthat the amount of excess on which the interest  is  to  be  paid  under  that<br \/>\nsection  is an amount which is in excess of the amount which has been assessed<br \/>\nas tax after the appellate order.\n<\/p>\n<p>        7.  If we were to accept the construction sought to be placed on  this<br \/>\nprovision  by the Revenue, it would result in the denial of any interest to an<br \/>\nassessee even after the assessee succeeds in appeal on the  sole  ground  that<br \/>\nthe  amount  had  been  paid  before  the assessment and not subsequent to the<br \/>\nassessment, when the very object of the payment of advance tax is to  pay  the<br \/>\ntax that would be determined as payable in future, in advance.\n<\/p>\n<p>        8.  So far as the significance of the word &#8220;paid&#8221; in that provision is<br \/>\nconcerned,  having regard to the reference to payment of tax being pursuant to<br \/>\nan order of assessment that word can at best be regarded as implying  that  it<br \/>\nis  the date of the order of assessment which is to be regarded as the date on<br \/>\nwhich the payment was made as the adjustment made of the advance  tax  towards<br \/>\nthe  tax  assessed  would  result  in  the  discharge  of the liability of the<br \/>\nassessee for the payment of the assessed tax and such discharge can only be on<br \/>\naccount of the assessee having paid the tax.   Payment  does  not  necessarily<br \/>\nimply that the amount should have been paid only by cash or cheque on the date<br \/>\nit is  regarded as having been paid.  Payment can also be by way of adjustment<br \/>\nfrom an amount which is already available  with  the  Department  against  the<br \/>\nliability as  determined  in  the order of assessment.  On any such adjustment<br \/>\nbeing made, the amount adjusted becomes the tax paid pursuant to the order  of<br \/>\nassessment.\n<\/p>\n<p>        9.  We, therefore, see no error in the order of the Tribunal directing<br \/>\npayment of interest under Section 244 (1A).  The question referred is answered<br \/>\nin favour  of  the  assessee  and  against the Revenue.  The assessee shall be<br \/>\nentitled to cost in the sum of Rs.3,000\/-.\n<\/p>\n<p>Index:  Yes<br \/>\nWebsite:  Yes<\/p>\n<p>To<\/p>\n<p>1.The Assistant Registrar,<br \/>\nIncome Tax Appellate Tribunal,<br \/>\nRajaji Bhavan,<br \/>\nIII Floor, Besant Nagar,<br \/>\nMadras-90.  (with records) (5 copies)<\/p>\n<p>2.The Secretary,<br \/>\nCentral Board of Revenue,<br \/>\nNew Delhi.  (3 copies)<\/p>\n<p>3.The Commissioner of Income Tax,<br \/>\nCoimbatore.\n<\/p>\n<p>4.The Commissioner of Income-tax,<br \/>\n(Appeals), Coimbatore.\n<\/p>\n<p>5.The Income-tax Officer,<br \/>\nCircle 1 (1), Salem.\n<\/p>\n<p>Dev\/<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court The Commissioner Of Income Tax vs M\/S Seshasayee Paper &amp; Board Ltd on 2 December, 2003 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02\/12\/2003 CORAM THE HON&#8217;BLE MR.JUSTICE R.JAYASIMHA BABU and THE HON&#8217;BLE MR.JUSTICE S.R.SINGHARAVELU T.C.No.250 of 1999 The Commissioner of Income Tax, Coimbatore. ..Petitioner -Vs- M\/s Seshasayee Paper &amp; [&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":[8,13],"tags":[],"class_list":["post-79613","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs M\/S Seshasayee Paper &amp; 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