TMI Blog1999 (10) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners and passed orders under section 155 of the Income-tax Act (hereinafter referred to as "the Act"), redetermining the tax, surcharge and interest payable by the petitioners for the assessment year 1992-93. Exhibit P-1, in both these cases are the assessment orders. The revised assessment included interest under sections 234A, 234B and 234C of the Act. While the petitioner in O. P. No. 4416 of 1999 was assessed to interest of Rs. 7,90,095, the petitioner in O. P. No. 4347 of 1999 was levied interest of Rs. 3,71,348. Aggrieved by the levy of interest, the petitioners filed revisions under section 264 of the Act before the respondent. Copies of the revision petitions are produced in both these cases as exhibit P-2. Thereafter, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adhan Scheme. The original petitions had been filed challenging exhibits P-5, P-6 and P-7, in both the cases and for a mandamus directing to dispose of exhibit P-3 declarations on the merits and in accordance with the provisions of the Kar Vivad Samadhan Scheme in Chapter IV of the Finance (No. 2) Act of 1998. Shri P. G. K. Wariyar contended that the entire procedure adopted by the respondent was irregular and against the provisions of the Scheme. According to him, in so far as a declaration has been made under the Scheme, the respondent ought to have considered that and passed appropriate orders. The disposal of the revision petitions before giving a decision on the declarations is illegal. Further it is submitted that the respondent w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissioner is correct. In exhibit P-5, the Commissioner states as follows : "The revision petition filed by you is against the levy of interest under sections 234A, 234B and 234C. The levy of interest under these sections is mandatory under the Income-tax Act. The same can be waived only by the Chief Commissioner of Income-tax in certain circumstances. Therefore, the Commissioner of Income-tax cannot statutorily interfere in the order levying interest under sections 234A, 234B and 234C. Therefore, your revision petition is not maintainable and cannot be treated as a valid revision petition." It was further held that since the revision petitions were not maintainable, the declarations filed under the Kar Vivad Samadhan Scheme ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that for the disposal of the declarations under the Kar Vivad Samadhan Scheme what is necessary is to find out whether there is a revision or appeal pending. Section 95(c) of Chapter IV of the Kar Vivad Samadhan Scheme states that the provisions of this scheme shall not apply to a case where no appeal or reference or writ petition is admitted and pending before any appellate authority or the High Court or the Supreme Court on the date of filing of the declaration or no application for revision is pending before the Commissioner on the date of filing of the declaration. In this case, the revision petitions were filed on October 28, 1998. The declarations were filed on November 2, 1998. Thus, it cannot be said that the revision peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
