NARAYANAPPA S AND BROS Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) WHETHER an assessee who commits default in the payment of the advance tax demanded under S. 18A of the Income-tax Act can be made liable to pay a penalty under the provisions of S. 46(1) of the Act is the interesting question that arises in these two writ petitions.

(2.) THE material facts are these :

(3.) THE contention of the petitioner in these writ petitions is that the Income-tax Officer had no authority to impose any penalty on the petitioner in respect of the default committed by him in the payment of the advance tax required to be paid under S. 18A of the Act. THE contention is that advance tax is not income-tax and so the default committed by him in the payment of advance tax is not a default committed by him in making a payment of income-tax and unless the assessee commits default in the payment of income-tax, the provisions of S. 46(1) of the Act are not attracted.