HARNATH RAM NATH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS writ petition is filed challenging the order of the Commissioner of Income-tax, refusing to waive the interest levied by the Income-tax Officer under Section 139(8). The first petitioner is a registered partnership firm white petitioners Nos. 2 to 7 are its partners,

(2.) FOR the assessment year 1973-74, the return had to be filed on or before July 31, 1973. The return was, however, filed on June 12, 1974. FOR the assessment year 1974-75, the return was due on or before July 31, 1974, but it was actually filed on October 1, 1975. On account of the late filing of the return, interest was levied under Section 139(8) of the Act. It appears that penalty proceedings were also initiated in this behalf. We are, however, concerned only with the levy of interest under Section 139(8) in this writ petition.

(3.) IT is now contended by Sri Gupta, learned counsel for the petitioner that, on the very same facts, the Tribunal has deleted the penalty levied under Section 271(1)(a). The order of the Tribunal dated November 16, 1983, is placed before us. We find from a perusal of the order that it pertains to 1974-75 and that, for that year, the assessee had applied for extension of time to file the return up to October 15, 1975. The main ground for deleting the penalty appears to be that two different returns can be filed for two different periods and that, for the first period, the Income-tax Officer himself deleted the penalty and there was no reason why the penalty for the second part of the year also cannot be deleted. The facts which were placed before and considered by the Commissioner in this case were not placed before and considered by the Tribunal. IT must also be noticed that time was extended by the Income-tax Officer for filing the return for that assessment year which may save the petitioner from penalty but would not save him from levy of interest under Section 139(8) of the Act. Moreover, we cannot read the said order into the order of the Commissioner. The order of the Tribunal is subsequent to the order of the Commissioner.