HILLA GINWALLA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE assessee in this case was Mrs. Hilla Ginwala, wife of P.P. Ginwala, an eminent Barrister of this Court. Mrs. Ginwala unfortunately died on 12th Jan., 1989 leaving behind her surviving husband Mr. P.P. Ginwala as the sole executor as well as the sole beneficiary under her Will. Accordingly, Mr.P.P. Ginwala be substituted as the sole executor in the place and stead of Mrs. Hilla Ginwala, the deceased assessee.

(2.) LET the amendment be effected on the statement of case and other records within two weeks from the service of a signed copy of this order on the defendant.

(3.) AGAINST the said order of the AAC, the Revenue preferred an appeal before the Tribunal. It was contended on behalf of the Department that the assessee had not filed any estimate for payment of advance tax. The return was due to be filed, as stated earlier, by 30th June, 1977, but the same was filed on 20th Jan., 1978 It was urged that the mere fact that the assessee had requested the ITO for extension of time for filing the return was not enough for coming to the conclusion that the assessee was not liable to pay interest under S. 139 (8) . The Tribunal was also of the view that it was immaterial to consider whether or not there was reasonable cause for delayed submission of return while charging interest under S. 139 (8) . According to the Tribunal for the delayed submission of return, charging of interest under S. 139 (8) was automatic. In our judgment this view of the Tribunal cannot be sustained.