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TMI Blog2014 (11) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... ently, the petitioner offered the said amount as additional income for the assessment year 2001-02 and the assessment was completed by order dated 22.3.2004 adding the sum of Rs. 11,41,607/- towards installation charges relating to KG Hospital. Thereafter, the petitioner filed its return for the assessment year 2002-03 on 28.10.2002, admitting total income of Rs. 7,50,462/- on the basis of its accounts for the year ended on 31.3.2002. It is the case of the petitioner that in arriving at the said income, Rs. 11,41,607/- being the installation charges relating to KG Hospital had been included. The return so filed was processed under section 143(1) of the Act on 12.6.2003 accepting the income returned. Therefore, the petitioner would contend that Rs. 11,41,607/- has been offered and assessed in the assessment order dated 22.3.2004 for the assessment year 2001-02 and the same has been included in the return filed earlier on 28.10.2002 for the assessment year 2002-03 and assessed in that year also. (b)Thereafter, the petitioner filed the revised return for the assessment year 2002-03 on 24.3.2005, excluding the installation charges of Rs. 11,41,607/-, which has already been charged to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anner in which the assessee has to be dealt with by the officials and also the attitude, which has to be borne in mind by the Assessing officer, while scrutinising the returns and in the case of any refund or relief to which they appear to be clearly entitled, the assessee should be granted such relief. The learned counsel for the petitioner relied on the decision of the High Court of Jammu and Kashmir reported in (2004) 140 TAXMAN 156 (J&K) (Sneh Lata Jain v. Commissioner of Income Tax) and the decision of the Gujarat High Court reported in 2001 Vol.251 ITR page 873 (Ramdev Exports v. Commissioner of Income Tax). Therefore, the learned counsel prayed that the impugned order may be quashed and the respondent may be directed to consider the Revision Petition filed by the petitioner on merits. 4.Per contra, the learned standing counsel for the respondent submitted that the impugned order clearly states the legal position and the petitioner filed the revised return on 24.3.2005, which is beyond the limitation period, in the light of sub section (4) to Section 139 of the Act. Therefore, it is submitted that when there was no valid revised return on the file of the Assessing Officer, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the [Deputy Commissioner (Appeals)][or to the Commissioner (Appeals)] or to the Appellate Tribunal but has not been made and the time within which such appeal may be made has not expired, or, in the case of an appeal[to the Commissioner (Appeals) or] to the Appellate Tribunal, the assessee has not waived his right of appeal; or (b) where the order is pending on an appeal before the [Deputy Commissioner (Appeals)]; or (c) where the order has been made the subject of an appeal [to the Commissioner (Appeals) or] to the Appellate Tribunal. (5) Every application by an assessee for revision under this section shall be accompanied by a fee of[five hundred] rupees. [(6) On every application by an assessee for revision under this sub-section, made on or after the 1st day of October, 1998, an order shall be passed within one year from the end of the financial year in which such application is made by the assessee for revision. Explanation. In computing the period of limitation for the purposes of this sub-section, the time taken in giving an opportunity to the assessee to be re-heard under the proviso to section 129and any period during which any proceeding under this section is stayed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd or relief is due to him. This attitude would, in the long run, benefit the department for it would inspire confidence in him that he may be sure of getting a square deal from the department. Although, therefore, the responsibility for claiming refunds and reliefs rests with assessees on whom it is imposed by law, officers should:- (a)draw their attention to any refunds or reliefs to which they appear to be clearly entitled but which they have omitted to claim for some reason or other (b)freely advise them when approached by them as to their rights and liabilities and as to the procedure to be adopted for claiming refunds and reliefs." The above circular would make it clear that the officers of the department has to bear in mind that they should not take advantage of ignorance of an assessee as to his rights and it is the duty cast on the department to assist a taxpayer in every reasonable way, particularly in the matter of claiming and securing reliefs. The Board also insisted the officers to take initiative in guiding a taxpayer, where proceedings or other particulars before them indicate that some refund or relief is due to him. 9.That being the powers and duties of the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed and thereafter, realised the mistake which was incurable after the lapse of time. It is further observed that once it was found that the assessee had no tax liability, the respondents could not be permitted to levy tax and collect same in contravention of Article 265. The Jammu and Kashmir High Court also pointed out that the Commissioner has discretion to invoke the revisional jurisdiction under Section 264. Once he entertains a revision, he has the power to call for the record of any proceedings under the Act and is also entitled to make any inquiry himself or cause any inquiry to be made and pass such order as he thinks fit. The revisional authority have widest possible powers under section 264 was required to hold an inquiry or cause any inquiry to be held and consider the question raised by the assessee. 11.It is observed by the Gujarat High Court in the judgment reported in 2001 Vol.251 ITR page 873 (Ramdev Exports v. Commissioner of Income Tax) (cited supra) that it is open to the revisional authority to look into the deductions which might be claimed by the assessee for the first time. Even if the return as submitted by the assessee is accepted by the Assessing Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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