TMI Blog2005 (8) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... R. M. LODHA., N. A. BRITTO. JUDGMENT The judgment of the court was delivered by R.M. Lodha J.- Heard Shri S.R. Rivonkar, learned counsel for the Revenue, and Shri P.J. Pardiwalla, learned counsel for the assessee. This tax appeal was admitted on June 24, 2002, on the following substantial question of law: "Whether, on the facts and in the circumstances of the case, by filing a statement under section 209A, the assessee has underestimated the advance tax payable by him thereby reducing the amount payable in either of the first two instalments and hence liable to pay interest under section 216 of the Income-tax Act?" The aforesaid substantial question of law arises in the facts and circumstances that may be briefly noticed first. On June 13, 1986 the assessee filed a statement of advance tax payable under section 209A(1) of the Income-tax Act in Form No. 28A for the assessment year 1987-88. The said statement was filed by the assessee on the basis of the total income returned by the assessee in the return of the income for the assessment year 1985-86 as it was higher than the assessed income. On June 15, 1986, the assessee paid the first instalment of advance tax amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manner laid down in section 209, and shall pay such amount of advance tax,- (I) in a case falling under clause (a), as accords with the statement in equal instalments on the dates applicable in his case under section 211; and (II) in a case falling under clause (b), as accords with the estimate in equal instalments on such of the dates applicable in his case as have not expired, or in one sum if only the last of such dates has not expired. (2) Where an assessee who is required to send a statement under clause (a) of sub-section (1) estimates on or before the date on which the first instalment of advance tax is due in his case under sub-section (1) of section 211 that, by reason of his current income being likely to be less than the income on which advance tax is payable by him under sub-section (1) or for any other reason, the amount of advance tax computed in the manner laid down in section 209 on the current income would be less than the amount of advance tax payable by him under sub-section (1), he may send to the Income-tax Officer, in lieu of such statement, an estimate of- (i) the current income, and (ii) the advance tax payable by him on the current income c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... previous year in respect of such business, it will be difficult for the assessee to furnish the estimate required to be furnished by him in accordance with the provisions of this subsection on or before the date on which the last instalment of advance tax is due in his case, he may, if the assessee pays the advance tax which he is liable to pay under sub-section (1) or sub section (2) or, as the case may be, sub-section (3) on or before such date, extend the date for furnishing such estimate up to a period of thirty days immediately following the last date of the previous year in respect of that business and, where the date is so extended, the assessee shall pay, on or before the date as so extended, the amount by which the advance tax already paid by him falls short of the advance tax payable in accordance with his estimate: Provided further that in the case of an assessee, being a company, the provisions of this sub section shall have effect as if for the figures and words 33-1/3 per cent., the figures and words '20 per cent.' had been substituted. (5) The assessee may send a revised estimate of the advance tax payable by him on or before any one of the dates specified in sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the estimate which is required to be submitted under section 209A(4) or under the various other provisions of the Act. The Legislature has made a distinction between a statement which is required to be filed under section 209A(1)(a) and the estimate which is to be filed either under section 209A(4) or under the various other provisions of the Act. The interest under section 216 of the Act is attracted only in a case where an estimate is filed in respect of the first two instalments and such estimate is subsequently found to be an underestimate in comparison with the subsequent estimate which is filed before the last instalment. This will be evident from a reading of the various provisions of the Act. To illustrate, section 209A(2) of the Act lays down that, where an assessee who is required to send a statement under section 209(1)(a) on or before the date on which the first instalment of advance tax is due he may send to the Income-tax Officer, in lieu of such statement, an estimate of his current income calculated in the manner laid down in section 209 of the Act. It will be apparent that, where a statement is filed under section 209A(1)(a) of the Act, the assessee is not re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce tax on the basis of his total income of the latest regular assessment or on the basis of the total income on the basis of the return subsequently filed where there is a payment under section 140A of the Act, whichever is higher. Hence, the interest which is levied under section 216 of the Act cannot be attracted to a case where the assessee is required to file a statement under section 209A(1) of the Act. But section 216 of the Act is attracted only in a case where the assessee has to estimate his current income and such estimate is found subsequently to be an underestimate compared to the later estimate filed by him in the last instalment. Where an assessee is not required to file an estimate of his income, the question of underestimating the same cannot and does not arise and the provisions of section 216 of the Act cannot be attracted in such a case. The court has to interpret a provision according to the plain meaning of the section and cannot read more into the language of a provision than what is warranted by the express provisions of the section. Where the Legislature uses two different words in the same provision, it is not permissible to equate the scope and meaning of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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