BASO DEVI Vs. CHIEF COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS petition is directed against order dt. 27th Nov., 2002 (Annexure P.1) vide which Chief CIT, Haryana, Panchkula (respondent No. 1) dismissed the petitioners application for waiver of interest charged under s. 234A, 234B and 234C of the IT Act, 1961 (for short, the 1961 Act). The facts

(2.) LAND measuring 33 Acres and 10 Marlas belonging to late Shri Megh Raj (predecessor-in-interest of the petitioners) was acquired by the Government of Haryana vide Notifications dt. 7th Feb., 1986 and 18th Feb., 1986, issued under ss. 4 and 6 of the Land Acquisition Act, 1894 (for short, the 1894 Act). The Land Acquisition Collector passed award dt. 27th Aug., 1987. On an application filed by Shri Megh Raj under s. 18 of the 1894 Act, the compensation was enhanced by Additional District Judge, Kurukshetra from Rs. 70,000 to Rs. 1,00,000 per Acre. The Government of Haryana challenged the enhancement by filing Regular First Appeal which is pending in the High Court. The whole of the compensation, i.e., Rs. 53,76,900 received by him was deposited by Shri Megh Raj in the form of fixed deposits in the following banks :

(3.) WE are also inclined to agree with the learned counsel for the petitioners that filing of incorrect particulars in Form 15H cannot lead to an inference that Shri Megh Raj had deliberately tried to mislead the authorities and wanted to avoid payment of tax or to file the return in time. The old age and illiteracy of the assessee were important factors which Respondent No. 1 should have taken into account while judging the veracity of the assertion made by him that he had signed Form 15H on the dotted lines. Therefore, without examining other issues raised in the petition, we deem it proper to remand the case to Respondent No. 1 for deciding the petitioners application for waiver of interest afresh.