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M.A. Sajeev Versus Principal Commissioner of Income Tax, Additional Commissioner of Income Tax, Assistant Commissioner of Income Tax, Commissioner of Income Tax (Appeals) , Central Board of Direct Taxes And Union of India

2017 (9) TMI 835 - KERALA HIGH COURT

Benefit of Amnesty scheme - Penalty u/s 271D and 271E - The Direct Tax Dispute Resolution Scheme, 2016 - petitioners had offered to pay 25% of the mandatory penalties - Held that:- The issue is no longer resintegra, as the same has been decided in case Ms. Grihalakshmi Films [2017 (7) TMI 732 - HIGH COURT OF KERALA] wherein held a person, who defaults on the tax and interest liability under the Income Tax Act for the assessment year, cannot claim the benefit of amnesty in respect of the penalty .....

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scheme and that the penalty as levied under Sections 271D and 271E of the Act also could be settled under the Scheme. Hence, Exts.P9 and P10 are set aside. - W.P.(C) No. 22711 of 2017 (L) - Dated:- 12-7-2017 - MR. K.VINOD CHANDRAN, J. For The Petitioner : Sri. Mathews K. Uthuppachan, Sri.Terry V. James, Sri. Sharan Shahier For The RESPONDENT : SRI. K. M. V. Pandalai, SC. R6 By Adv. Sri. N. Nagaresh, Assist. S. G. of India. JUDGMENT The petitioner's father was imposed with a penalty under Sec .....

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P9 and P10 finding that the penalty imposed under Sections 271D and 271E of the Act were not linked to the assessment proceedings. The petitioner challenges the said orders. 2. The learned Standing Counsel appearing for the department relies on Ext.P11 clarification issued by the Central Board of Direct Taxes. 3. The issue is no longer resintegra, as the same has been decided by this Court in W.P.(C) No.6417 of 2017 dated 26.05.2017. The contention taken before the learned single Judge was simil .....

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from a perusal of Ext.P4 Amnesty Scheme that, the Scheme contemplates the making of a declaration of tax arrears, which phrase is defined as meaning an amount of tax, interest or penalty determined, inter alia, under the Income Tax Act, and in respect of which an appeal is pending before the appellate authority as on 29.02.2016. The Scheme also envisages that, in the case of a pending appeal related only to penalty,the amount payable by an eligible declarant would be 25% of the minimum penalty l .....

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o a payment of tax and interest payable on the total income finally determined, along with 25% of the minimum penalty leviable, the Scheme must be intended to cover only such penalties as have been imposed on an assessee along with the assessment order. The clarification of the CBDT in the context of a penalty order under Section 271(C) or 271 (C) (A) of the Income Tax Act also suggests that, such penalties, as are not linked to assessment proceedings, would not be covered under the Scheme. On a .....

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