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C.I.T. versus A.K.SETH

High Court of Judicature at Allahabad

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C.I.T. v. A.K.Seth - INCOME TAX REFERENCE No. 115 of 1990 [2005] RD-AH 61 (5 January 2005)


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Court No.37

Income Tax Reference No.115 of 1990

Commissioner of Wealth Tax, Allahabad v. Ajit Kumar Seth, Tatheri Bazar, Sultanpur.

Hon'ble R.K.Agrawal, J.

Hon'ble Prakash Krishna, J.

The Income Tax Appellate Tribunal, New Delhi, has referred the following question of law under Section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for opinion to this Court:-

"Whether on the facts and in the circumstances of the case, the  Tribunal is correct in holding that the assessment made under section 147(a) for the first time is not included in the explanation ''regular assessment' and, consequently, interest under section 139(8) of the Income-tax Act cannot be charged in such assessment proceedings?"

The present reference relates to the Assessment Years 1977-78 to 1982-83.

We have heard Sri Shambhoo Chopra, the learned standing counsel for the Revenue and we find that the Apex Court in the case of  K.Govindan and Sons vs. Commissioner of Income Tax [(2001) 247 ITR 193] has held that any  assessment for the first time under Section 147(a) of the Act is to be treated as regular assessment and consequently interest under section 139(8) of the Act is chargeable.

We, accordingly, answer the question of law referred to us in the negative, i.e., in favour of the Revenue and against the assessee. However, there shall be no order as to costs.




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