PRABHA LAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The petitioner has challenged the demand of Rs. 2,250 which has been charged as interest under Section 234C of the Income-tax Act (for short 'the Act') for the asst. yr. 1998-99 by the assessing authority as well as the revisional order passed by the CIT upholding the said order.

(2.) For the asst. yr. 1998-99, the assessing authority--Dy. CIT, Circle-2(1), Patna, (respondent No. 2), assessed the petitioner under Section 143(3) of the Act by order dt. 4th Jan., 2001, determining the total income as Rs. 2,97,730, Rs. 4,482 was determined as tax, Rs. 2,250 was charged as interest under Section 234G of the Act for delay in payment of advance tax. Copies of the order as well as the demand notice have been annexed as Annexs. 1 and 2, respectively, to the writ application.

(3.) The petitioner, thereafter, filed an application under Section 154 of the Act for rectification of the total amount and the interest charged under Section 234C of the Act. The assessing authority by order dt. 16th Feb., 2001, partly allowed the claim and reduced the total income to Rs. 2,92,130 and rejected other prayers. A copy of the said order is annexed as Annex. 3 to the writ application. The petitioner filed a revision application under Section 264 of the Act, which has been rejected by order dt. 12th March, 2002, a copy of which has been annexed as Annex. 5 to the writ application.