TMI Blog2024 (3) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... und of litigation before this Court - department has submitted that as the returns of the income were filed by the concerned assessee only after he was informed of non-filing of the returns, the same would amount to have been detected by the AO and therefore, the benefit of the notification issued by the CBDT dated 23.05.1996 cannot be applied - whether it is the case of filing of returns voluntarily without detection? HELD THAT:- CBDT circular dated 23.05.1996 which provides class of incomes or class of cases in which the reduction or waiver of interest u/s 234A or 234B or as the case may be 234C of the Act of 1961, can be considered. Merely where a return of income could not be filed by the assessee due to unavoidable circumstances and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o deposited the taxable income. In view thereof, it cannot be said that the income tax return was not filed voluntarily without detection of the Assessing Officer. Second condition relating to the assessee having not filed return of income due to unavoidable circumstances though on the face of it cannot be said to be a situation available on record but as has already been observed by this Court an earlier the old age and illiteracy of assessee are important factors. The same therefore can be said to be relevant and treated as unavoidable circumstances. In view thereof, the order passed by the Chief Commissioner holding the said circumstances as not sufficient for waiver of tax are found to be unjustified and misinterpretation of CBDT not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion of assessment of income tax returns for the period from 1991 upto 2000. Land of Late Megh Raj, predecessor-in-interest of the petitioners measuring 33 acres and 10 marlas was acquired by Government of Haryana, vide notifications dated 07.02.1986 and 18.02.1987 and an award was passed on 27.08.1987. Compensation so awarded was enhanced by Addl. District Judge, Kurukshetra from Rs. 70,000/- to Rs. 1 lakh per acre and total compensation in the sum of Rs. 53,76,900/- was received by him, which he deposited in the banks. Megh Raj filed returns on 15.11.2000 for the assessment years 1990-91 to 1995-96 and for 1996-97 to 1999-2000. He thereafter was served with notice under Section 148 of the Act of 1961 for the assessment years and a liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent No. 1 that the assessee had furnished incorrect particulars in Form 15-H. We are also inclined to agree with the learned counsel for the petitioners that filing of incorrect particulars in Form 15-H cannot lead to an inference that Sh. Megh Raj had deliberately tried to mislead the authorities and wanted to avoid payment of tax or to filed the return in time. The old age and illiteracy of the assessee were important factors which respondent No. 1 should have taken into account while judging the veracity of the assertion made by him that he had signed Form 15-H on the dotted lines. Therefore, without examining other issues raised in the petition, we deem it proper to remand the case to respondent No. 1 for deciding the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessing Officer. 5. Per contra, learned counsel for the department has submitted that as the returns of the income were filed by the concerned assessee only after he was informed of non-filing of the returns, the same would amount to have been detected by the Assessing Officer and therefore, the benefit of the notification issued by the CBDT dated 23.05.1996 cannot be applied to the present case and the application under Section 119(2)(a) of the Act of 1961 has rightly been rejected. 6. We have considered the submissions and carefully gone through the orders passed by the Chief Commissioner, Income Tax. We find that the High Court had reached to a conclusion that an inference cannot be drawn that assessee Megh Raj had deliberately ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suing notice under Section 142(1) of the Act of 1961 that it can be said that the Assessing Officer has detected such an action of evasion of tax. It is also noticed and admitted position that till the date, petitioner Megh Raj filed his returns and deposited the tax, no notice under Section 142 of the Act of 1961 was issued nor any notice under Section 148 of the Act of 1961 was issued as has been noticed in the impugned order also. 8. In the present case interestingly, the Assessing Officer came to know about the Form 15-H and information mentioned therein which admittedly was signed by the assessee on dotted lines. Having come to know about such information and that the assessee had not filed his returns for several years and letters ..... X X X X Extracts X X X X X X X X Extracts X X X X
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