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2016 (5) TMI 74 - HC - Income TaxWaiver of levy of interest u/s 234B - Application made u/s 119(2)(a) before CCIT - Chief Commissioner Income Tax Rejected the application on the ground that there is no way to escape from that legal position - Held that:- The plea on behalf of the appellant that Ext.P3 (b) does not evidence an order under Section 119 (2)(a) is unsustainable for reasons more than one. Ext.P3(b) is an order shown to have been issued by the Central Board of Direct Taxes; 'CBDT' hereinafter; in exercise of the powers conferred under clauses 2(a) of Section 119 of the Act. It is wholly unacceptable to say that it is not an order under that provision but only a communication, unless, of course, reliable cogent material is produced by the appellant to denounce the credibility of Ext.P3(b). That document expresses the decision of the CBDT and contains directions to the Chief Commissioners and Directors General of Income Tax requiring compliance of the decision contained in that order. It is a statutory order. There is no way to escape from that legal position. Hence, we repel the plea of the appellant that it is not Ext.P3(b) that would apply. That Ext.P3(b) order of CBDT was communicated to the Chief Commissioner of Income Tax, Kochi, is beyond any pale of doubt because what the appellant has produced as Ext.P3(b) is nothing but the photostat copy of what would be available in the Office of the Chief Commissioner of Income Tax, Kochi. We cannot but infer so since Ext.P3 (b), at the top of its first page, contains the seal of that office, imposed on 31.7.2006. The Chief Commissioners cannot exercise that power except in accordance with directions which are issued by the CBDT. When the regulatory mechanisms in a fiscal legislation govern a situation; that cannot be visited in exercise of power under Article 226 and appellate jurisdiction through an intra-court appeal since that would be in defeasance of the statutory impact of a fiscal legislation in the nature of the Income Tax Act, 1961. An "equitable remedy" cannot be carved out in defeasance of; and eroding the statutory situation. No such plenary power rests with the High Court to criss-cross the impact of the relevant fiscal statutory provisions; more so since, in law, equity would be subservient to; and, cannot override; statute. For the foregoing reasons, we find no factual or legal infirmity in the impugned judgment warranting interference through this intra-court appeal under Section 5 of the High Court Act. - Decided against the assessee.
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