TMI Blog1973 (10) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... - The issue that minor income was not to be included in the assessee's estimate of advance tax was pending before Supreme Court, whether this can be a valid ground for waiver of interest under section 215 – held that dismissal of the revision petition without considering this contention would be bad in law - - - - - Dated:- 9-10-1973 - Judge(s) : K. JAGANNATHA SHETTY. ORDER JAGANNATHA SHE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds of the petitioner. It was not for the first time that he made such estimates. Even for the year 1962-63 he did the same thing. The authority said that the minors' income should be assessed in his hands. Ultimately, the matter came by way of reference to this court. This court upheld the action taken by the authorities in the case. The appeal preferred by the petitioner against the judgment of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d decision cannot be applied to the case on hand. The second contention urged before the Commissioner was relating to the justification for not including the minors' income in the estimates, since the same question was pending before the Supreme Court in the case, C. R. Nagappa v. Commissioner of Income-tax. It is not disputed that the judgment of the Supreme Court in the said case was pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s' income in his estimates of advance tax. Can it be said that such a cause or contention falls outside the scope of rule 40(5) of the Rules. I think not. The Commissioner ought to have considered that cause. The Commissioner has committed an error in stating that the ground urged cannot fall within rule 40 of the Rules. Since I have decided to remit the case, I think it is unnecessary to consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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