GOPALJI SHAW Vs. INCOME TAX OFFICER D WARD

JUDGEMENT

(1.) In this application, the petitioner, the karta of a Hindu undivided family, commonly known as Gopalji Shaw, has challenged the criminal proceeding initiated under Section 276CC(ii) of the Income-tax Act, 1961, against the said family by the Income-tax Officer, "D" Ward, District IV(I), Calcutta. The facts are briefly stated hereafter.

(2.) For the assessment year 1982-83 relevant to the financial year ending March 31, 1982, the said family filed its returns of income under the Income-tax Act, 1961, on February 15, 1985, showing a total income of Rs. 23,810 only. At the time of filing the return for the said year, the petitioner also paid the tax of Rs. 4,645, being the tax on self-assessment under Section 140A of the said Act, on February 13, 1985. On February 15, 1985, the said family also filed its returns of income under the said Act for the assessment years 1983-84 and 1984-85.

(3.) The first respondent, being the Income-tax Officer, "D" Ward, District IV(I), Calcutta, completed the assessment for the assessment year 1982-83 under Section 143(1) of the said Act on December 16, 1985. After adjustment of the tax of Rs. 4,645 paid on self-assessment for the assessment year 1982-83, the petitioner was required to pay a further sum of Rs. 3,036 which the petitioner paid on December 20, 1986. In the assessment, the Income-tax Officer charged interest under, Section 139(8) of the Act up to the date of filing the return. He also charged interest under sections 217 and 220(2) of the Act.