TMI Blog2016 (12) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... he period 01.10.1998 to 07.01.1999. Here again the interest could be charged at the highest only upto 23.12.1998 the date on which the respondents received the petitioner’s letter dated 21.12.1998 calling upon the respondents to recover the tax due from the account attached on 13.10.1998. Infact the advance tax was payable only in the year of the receipt of the amount and by 15.12.1998. The advance tax in that event would have been payable only by 15.12.1998. Accordingly the petitioner’s liability to pay the interest under section 234-B would be only from 15.12.1998 to 23.12.1998. We are conscious of the fact that no appeal has been filed against the assessment order. However, the petitioner made a representation for waiver of interest in v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gment dated 05.03.1997, the Additional District Judge/Reference Court enhanced the compensation. On 29.09.1998 a voucher was issued for the release of the enhanced amount. The enhanced amount was credited to the petitioner s account on 03.10.1998. 4. On 13.10.1998 the petitioner s account was attached by the respondents under section 281-B of the Act. This resulted in attachment of a Fixed-Deposit Receipt (FDR) in the name of the petitioner for a sum of ₹ 20 lacs. It is important to note that the attachment was made to recover the tax dues of only Rs. 11 lacs. 5. A TDS certificate dated 11.11.1998 was issued by the Land Acquisition Officer in respect of the interest components on the enhanced compensation. This TDS certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner liable for interest from 01.12.1998 till 07.01.1999 i.e. the date on which the account of the Income Tax Officer was credited with the tax dues. Even if the petitioner was made liable to pay interest it should have been only upto 23.12.1998 i.e. the date on which the respondents received the petitioner s letter dated 21.12.1998 calling upon the respondents to adjust the tax dues against his account attached on 13.10.1998. As a matter of fact the petitioner was liable to file returns only upon the receipt of the amount on account of the enhanced compensation which was on 03.10.1998. Thus the petitioner was liable to file his return for the assessment year 1999-2000 by 31.07.1999. The petitioner infact filed the returns for all the years ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re conscious of the fact that no appeal has been filed against the assessment order. However, the petitioner made a representation for waiver of interest in view of these facts which was partially accepted. Further orders on the representation are purportedly under section 119(2)(a) of the Act against which an appeal is not maintainable. The only question is whether it ought to have been accepted in full or not. 12. We are also informed that in the petitioner s brother s case which is identical to the petitioner s case, a similar representation has been accepted in its entirety. 13. In these circumstances, we are inclined to exercise our extra ordinary writ jurisdiction under Article 226 of the Constitution of India. 14. In the cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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