Krishen Das, V. Chief Commissioner of Income Tax,

WP/12376/2006

AI Insights

The case involves Krishen Das, the petitioner, who sought to quash an order dated 28-02-2006 from the Chief Commissioner of Income Tax, Hyderabad-1, which levied interest on him for the assessment years 2000-01 to 2003-04. The petitioner had previously filed for a waiver of this interest, which was rejected. The court found that the interest was correctly levied as the petitioner did not comply voluntarily with the timely filing of income tax returns, and no appeals were filed against the assessments made. The writ petition was pending since 2006 with an interim stay, which was lifted due to the dismissal of the petition.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 758151 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 16-11-2022
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: SAPNA REDDY
• Assessee Lawyers: DAITTU SRINIVAS
• Keywords: Assessment years; Income Tax; Interest Levy; Non-prosecution; Writ of Certiorari
• Section: 234C; 2348; 119(2)(a)

Judgement Text

"[ 32e5 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY,THE SIXTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY Between: Krishen Das, S/o.Late Sri Dwaraka Prasad,Aged: 80yrs Business, R/o.Secunderabad. ...PETITIONER AND Chief Commissioner of lncome Tax, Hyderabad-1, Aayakar Bhavan, Basheerbagh, Hyderabad. ...RESPONDENT Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue any appropriate Writ, Order, Direction, more particularly a Writ of Certiorari and call for the records on the file of the respondent in F.No.CC/Tech-11104(2057)12005-06 dated 28-2-2006 and QUASH the same and grant the consequential relief by deleting the interest of Rs.88,312l- levied on the petitioner for the Assessment Years 2000-01 to 2003-04 and issue any other appropriate Writ, Order or Direction as this Hon'ble Court may be pleased to deem fit and proper. Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant STAY of collection of disputed interest of Rs.88,312/- by the lncome Tax Department from the petitioner pending disposal of the above WP. / WRIT PETITION NO: 12376 OF 2006 l.A. NO: 1 OF 2006(WPMP. NO: 15378 OF 2006) Petition urrder S )ction 151 C:PC praying that in the circumstances stated in the affidavit filed n r,r.r rport of the petition, the High Court may be pleased to EXPEDITE heari 'rg of t-rir; Writ Peti ion and fix an early date of hearing and pass such other order. Counsel for the [)etitio rer:SRI. DAIITU SRINIVAS(NOT APPEARED) Counsel for the Resporrdent: MS. SAPNA REDDY FOR B. NARSIMHA SHARMA The Court made the following: ORE)ER I LA. NO: 2 oF 20(E0!_?'W,. No: 15379 oF 2006) I I I t THE HON'BLE THE CHIEF JUSTICE UJJAL BHITYAN AND THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY WRIT PETITION No.12376 of 2006 ORDER: (Per the Hon'ble the Chief Justice LJjjat Bhugan) None has appeared for the petitioner on call though Ms. Sapna Reddy, learned counsel has appeared for the respondent. 2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 28.02.2005 passed by thc respondent. 3. From a perusal of the order dated 28.O2.2006, we find that petitioner who is an assessee under the Income Tax Act, 196 1 (briefly referred to hereinafter as the Act) had filed an application on 18.07.2005 before the respondent for waiver of interest charged under Sections 2348 and 234C of the Act for the assessment years 2000-01 t to 2003-04. In exercise of powers conferred uncler Section 119(2)(a) of the Act, respondent rejected the request ofthe petitioner. 4. We find that this writ petition is pending from the year 2006 onwards with an interim stay. I I HCJ li :;tlii:?-, W.P.Nc.1237ti of 20o(t 5. rVe l';ire peiused the order dated 28.02.2006 and fittcl therefrom that 1:r:titioner hard acceptei l-tre assessments made for the assessmerit years 2OO0-0i tr 20U3-04. No appeals were filed. Interest levied is pa:t of -he assess:nents made. The interest amounts wcl'e levied rLs it w:rs frrund that revised Inconre Tol returns urere filed beiatectly. 'lhsre being no voluntaqr cornpiiance on the part of the petitioner in filing the hrcom': tax isturns within time, it has been helcl ihat interest was levied correctly. We do not firrci any error or irrfirmity in the view tzrken lrv the resp:nderrt. 6. Howevt r, since there is no representation on behalf of the petitioner, the ',/rit Petition is dismissed for non-prosecution. Consequentll', inte rirn stay granted is rccalled. No costs. 7. M: scelli,neous applications pending, if any, in this Writ Petition shall stanc closed. SD/.G.SIREESHA a To, 1. 2. EDS SB 9r( loPUCl UC] //TRUE COPY// One CC to DANT,J SRINIVAS Advocate One CC to B. NARSIMHA SHI,RMA[OP Two CD Copies ASSISTAN/ BEGISTRAR , {,., SECTION OFFICER I I HIGH COURT DATED:1611112022 E LAti c{ R = = C J e, -