CHIMANLAL S PATEL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) PETITIONER , by filing this petition under Art. 226 of the Constitution has prayed for a writ of certiorari, quashing the order dt. 31st Aug., 1979 at Annexure "E" passed by CIT Gujarat I, Ahmedabad upholding the order of ITO refusing payment of interest vide Annexure "C''. The petitioner has also prayed for a writ of mandamus asking respondent No. 2, ITO, to grant interest under S. 214 of the IT Act, 1961 (hereinafter referred to as the Act).

(2.) FACTS relevant to decide this petition shortly stated are as under :

(3.) LEARNED advocate, relying upon the decision in the case of Chandrakant Damodardas vs. ITO (1980) 16 CTR (Guj) 1 : (1980) 123 ITR 748 (Cal) submitted that there is no indication in S. 214 that the dates of instalments are strictly to be adhered to. It was submitted that in view of the language used in S. 214 particularly with reference to 1st April, and not with reference to the dates on which the instalments are actually paid by the assessee, it is clear that the legislature intended to provide that irrespective of the dates on which the instalments of advance tax are paid, interest will be payable on the excess advance tax if two conditions are satisfied :