Mrs. Philo Jose and P.J. Saju and Mrs. Celine John and Mrs. Jessy Rajan and P.K. Francies and Mrs. Rosy Paul and P.K. Jose and Mrs. Lilly Thomas and P.K. Thomas V. The Chief Commissioner of Income Tax Andhra Pradesh and The Asst. Commissioner of Income Tax (Investigation) Circle - I Ananthapur

WP/30883/1998

AI Insights

The case involves multiple writ petitions filed by various petitioners against the Chief Commissioner of Income Tax, Andhra Pradesh, and the Assistant Commissioner of Income Tax, Ananthapur. The petitioners sought a waiver of interest levied under Sections 234A and 234B of the Income Tax Act for the assessment year 1992-93, arguing that their inability to file returns on time was due to the seizure of their documents during raids, which was not a deliberate act. The court found that the Chief Commissioner had not properly addressed the petitioners' circumstances or provided adequate reasoning for the partial waiver of interest, leading to the decision to remand the case for a thorough re-evaluation.

• Counselvise Citation: [2004] 140 COUNSELVISE.COM (IT) 797259 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 08-07-2004
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: S R ASHOK
• Assessee Lawyers: V SUBRAHMANYAM
• Keywords: Assessment Year 1992-93; Delay in Filing Returns; Interest Waiver; Seizure of documents; Writ of Mandamus
• Section: 234B; 234A; 234C

Judgement Text

" IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE EIGHTH DAY OF JULY TWO THOUSAND AND FOUR PRESENT THE HON'BLE MR JUSTICE BILAL NAZKI and THE HON'BLE MR JUSTICE P.S.NARAYANA WRIT PETITIONS NO. 30883, 30223, 30302, 30478, 30376, 30345, 30477, 30279 AND 30728 OF 1998. WRIT PETITION NO : 30883 of 1998 Between: Mrs.Philo Jose, W/o P.K. Jose, Age:48 years, R/o. 7-209, Prakasam Road, Nagari, Chittoor Dist. ..... PETITIONER AND 1 The Chief Commissioner of Income Tax Andhra Pradesh Ayakar Bhavan, Basheer Bagh, Hyderabad 2 The Asst. Commissioner of Income Tax (Investigation) Circle - I Ananthapur .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ of Mandamus or any other appropriate Writ, Direction or Order in the nature of a Writ directing the 1st Respondent to waive the interest levied on the petitioner in respect of the Assessment year 1992-93 under Section 234A of the Income Tax Act for the period subsequent to 31.12.1992 and the entire interest levied under Section 234B of the Income Tax Act. Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate. Counsel for the Respondents : MR.S.R.ASHOK WRIT PETITION NO : 30223 of 1998 Between: P.J. Saju S/o P.K. Jose R/o Nagari, Chittoor Dist. ..... PETITIONER AND 1 The Chief Commissioner of Income Tax Andhra Pradesh Ayakar Bhavan, Basheer Bagh, Hyderabad 2 The Asst. Commissioner of Income Tax (Investigation) Circle - I Ananthapur .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ of Mandamus or any other appropriate Writ, Direction or Order in the nature of a Writ directing the 1st Respondent to waive the interest levied on the petitioner in respect of the Assessment year 1992-93 under Section 234A of the Income Tax Act for the period subsequent to 31.12.1992 and the entire interest levied under Section 234B of the Income Tax Act. Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate. Counsel for the Respondents : MR.S.R.ASHOK WRIT PETITION NO : 30302 of 1998 Between: Mrs. Celine John W/o A.V. John R/o 7- 209, Prakasam Road, Nagari - 517590, Chittoor Dist. ..... PETITIONER AND 1 The Chief Commissioner of Income Tax Andhra Pradesh Ayakar Bhavan, Basheer Bagh, Hyderabad - 04 2 The Asst. Commissioner of Income Tax (Investigation) Circle - I, Ananthapur .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ of Mandamus or any other appropriate Writ, Direction or Order in the nature of a Writ directing the 1st Respondent to waive the interest levied on the petitioner in respect of the Assessment year 1992-93 under Section 234A of the Income Tax Act for the period subsequent to 31.12.1992 and the entire interest levied under Section 234B of the Income Tax Act Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate. Counsel for the Respondents : MR.S.R.ASHOK WRIT PETITION NO : 30478 of 1998 Between: Mrs. Jessy Rajan W/o T.P. Rajan 7-209, Prakasam Road, Nagari - 517590 Chittoor Dist. ..... PETITIONER AND 1 The Chief Commissioner of Income Tax Andhra Pradesh Ayakar Bhavan, Basheer Bagh, Hyderabad - 500004 2 The Asst. Commissioner of Income Tax (Investigation) Circle - I Ananthapur .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ of Mandamus or any other appropriate Writ, Direction or Order in the nature of a Writ directing the 1st Respondent to waive the interest levied on the petitioner in respect of the Assessment year 1992-93 under Section 234A of the Income Tax Act for the period subsequent to 31.12.1992 and the entire interest levied under Section 234B of the Income Tax Act. Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate. Counsel for the Respondents : MR.S.R.ASHOK WRIT PETITION NO : 30376 of 1998 Between: P.K. Francies S/o P.O. Kochuvarkky 7-209, Prakasam Road, NAGARI - 517590, Chittoor Dist. ..... PETITIONER AND 1 The Chief Commissioner of Income Tax Andhra Pradesh, Ayakar Bhavan, Basheer Bagh, Hyderabad - 500004 2 The Asst. Commissioner of Income Tax (Investigation) Circle-I, Ananthapur .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ of Mandamus or any other appropriate Writ, Direction or Order in the nature of a Writ directing the 1st Respondent to waive the interest levied on the petitioner in respect of the Assessment year 1992-93 under Section 234A of the Income Tax Act for the period subsequent to 31.12.1992 and the entire interest levied under Section 234B of the Income Tax Act. Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate. Counsel for the Respondents : MR.S.R.ASHOK WRIT PETITION NO : 30345 of 1998 Between: Mrs. Rosy Paul W/o P.K. Paul R/o 7-109, Prakasam Road, NAGARI, Chittoor Dist. ..... PETITIONER AND 1 The Chief Commissioner of Income Tax Andhra Pradesh Ayakar Bhavan, Basheer Bagh, Hyderabad-500004 2 The Asst. Commissioner of Income Tax (Investigation) Circle -I, Ananthapur .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ of Mandamus or any other appropriate Writ, Direction or Order in the nature of a Writ directing the 1st Respondent to waive the interest levied on the petitioner in respect of the Assessment year 1992-93 under Section 234A of the Income Tax Act for the period subsequent to 31.12.1992 and the entire interest levied under Section 234B of the Income Tax Act. Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate. Counsel for the Respondents : MR.S.R.ASHOK WRIT PETITION NO : 30477 of 1998 Between: P.K.Jose S/o P.O.Kochuvarkky 7-209, Prakasam Road, NAGARI - 517590 Chittoor Dist. ..... PETITIONER AND 1 The Chief Commissioner of Income Tax Andhra Pradesh, Ayakar Bhavan, Basheer Bagh, Hyderabad - 04 2 The Asst. Commissioner of Income Tax (Investigation) Circle - I Ananthapur .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ of Mandamus or any other appropriate Writ, direction or order in the nature of a Writ directing the first Respondent to waive the interest levied on the petitioner in respect of the Assessment year 1992-93 under Section 234A of the Income Tax Act for the period subsequent to 31-12-1992 and the entire interest levied under Section 234B of the IncomeTax Act. Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate. Counsel for the Respondents : MR.S.R.ASHOK WRIT PETITION NO : 30279 of 1998 Between: Mrs. Lilly Thomas W/o P.K. Thomas 7-208, Prakasam Road Nagari - 517590 Chittoor Dist. ..... PETITIONER AND 1 The Chief Commissioner of Income Tax Andhra Pradesh Ayakar Bhavan, Basheer Bagh, Hyderabad - 500004 2 The Assistant Commissioner of Income Tax (Investigation) Circle - I Ananthapur .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ of Mandamus or any other appropriate Writ, Direction or Order in the nature of a Writ directing the 1st Respondent to waive the interest levied on the petitioner in respect of the Assessment year 1992-93 under Section 234A of the Income Tax Act for the period subsequent to 31.12.1992 and the entire interest levied under Section 234B of the Income Tax Act. Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate. Counsel for the Respondents : MR.S.R.ASHOK WRIT PETITION NO : 30728 of 1998 Between: P.K. Thomas S/o P.O.Kochuvarkky 7-208, Prakasm Road, Nagari - 517590 Chittoor Dist. ..... PETITIONER AND 1 The Chief Commissioner of Income Tax Andhra Pradesh Ayakar Bhavan, Basheer bagh, Hyderabad-500004 2 The Assistant Commissioner of Income Tax (Investigation) Circle-I Ananthapur .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ of Mandamus or any other appropriate Writ, Direction or Order in the nature of a Writ directing the 1st Respondent to waive the interest levied on the petitioner in respect of the Assessment year 1992-93 under Section 234A of the Income Tax Act for the period subsequent to 31.12.1992 and the entire interest levied under Section 234B of the Income Tax Act. Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate. Counsel for the Respondents : MR.S.R.ASHOK The Court made the following : THE HON’BLE SRI JUSTICE BILAL NAZKI AND THE HON’BLE SRI JUSTICE P.S.NARAYANA WRIT PETITION Nos. 30883, 30223, 30302, 30478, 30376, 30345, 30477, 30279 AND 30728 OF 1998 COMMON ORDER : (Per Sri Bilal Nazki, J) Heard learned Counsel for the parties. All the Writ Petitions are disposed of together as there is a common question of law and fact. The petitioners moved applications for waiver of tax in terms of Central Board of Direct Taxes, order dated 23.5.1996. Waiver was sought for the year 1992-93. Waiver was allowed up to 31.12.1992 in the assessment year 1992-93. The main contention of the petitioners was that during the raids, the books and documents of the partnership concerns to which all the petitioners belong, were seized. The same were not returned till 1992 and therefore, there was delay in filing the returns and it was not a deliberate attempt to delay the filing of the returns. The learned Counsel for petitioners further submits that their cases were covered by paras 2(a) and 2(e) of the order under Section 119 of the Income Tax Act (hereinafter referred to as ‘the Act’), passed by the Central Board of Direct Taxes. But the Chief Commissioner of Income Tax did not consider the pleas raised by the petitioners and passed an order without assigning any reasons, waiving the interest upto 31.12.1992 only under Sections 234-A and 234-C of the Act, whereas the interest was not waived in terms of Section 234-B of the Act. We have gone through the order. The learned Chief Commissioner has not considered the pleas raised by the petitioners and has not passed any reasoned order. We fail to understand as to waiver was allowed under Sections 234-A and 234-C of the Act upto 31.12.1992 only and why was not it allowed beyond 31.12.1992 till the end of the financial year. Since no reason has been given for this as well, therefore we allow these Writ Petitions, set aside the impugned orders and remand the matters back to the Chief Commissioner of Income Tax for passing fresh reasoned orders. No costs. _____________ (Bilal Nazki, J) 8th July, 2004. ______________ (P.S.Narayana, J) ajr. N.B.:- Office shall place the copies of this order in respective Bundles after the signatures of their Lordships. To 1 The Chief Commissioner of Income Tax Andhra Pradesh Ayakar Bhavan, Basheer Bagh, Hyderabad 2 The Asst. Commissioner of Income Tax (Investigation) Circle - I Ananthapur 3 Two C.D. copies. "