TMI Blog1995 (8) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... is the principle which is fully applicable in this case. This means that the law does not compel a man to do that which he cannot possibly perform. This is what the Assessing Officer wanted the assessee to do. 3. The assessee is a limited company. It commenced its business after incorporation on 1-9-1988, i.e., just 15 days before the first instalment of advance tax was due. Looking to the smallness of the turnover on the due date of payments of advance tax under section 210 read with section 211 on 15-9-1988 being the first instalment and 15-12-1988 begin the second instalment there was no income nor could it have been anticipated because of heavy expenditure on fixed overheads. It was because of a sudden spurt after the second instalmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the section which could have been understood to be absolute was made applicable where an assessee was required to pay advance tax as per the provisions of section 208 and he failed to do so. 5. Section 208 provides liability if the tax, as per the computation in accordance with the provisions of Chapter XVII, is or exceeds Rs. 1,500. The liability for payment of advance tax is on the total income, called ' current income ', that would be chargeable to tax for the assessment year. Section 209 provides for the computation of advance tax and clause (a) of sub-section (1) thereof requires an assessee to estimate his current income and the tax thereon where the calculation is to be made as per subsection (1) or sub-section (2) or sub-sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nil frustra facit--nor enforce one which would be frivolous--lex neminem cogit ad vana seu inutilia--the law will not force any one to do a thing vain and fruitless. 8. When the assessee had not yet started earning income, how can the law expect him to estimate the advance tax liability and pay tax and consequently levy interest for failure to do so? On the facts and in the circumstances of the case, in our opinion, no interest can, therefore, be levied on the assessee in this case. The CIT (Appeals) was justified in deleting the same and we accordingly uphold his order. 9. The learned departmental representative submitted that no appeal is maintainable against charge of interest under section 234C. We do not find any force in this cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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