In The Commissioner Of Income Tax v. M/S.ramkumar Jalan, the High Court (2007) dismissed the appeal. The decision went in favour of the assessee.
Issue: The following question was framed by the revenue, "whether burden of proving that the estimate of advance tax submitted by the assessee is true and accurate is on the assessee ?" 2.
Decision: The appeal is dismissed with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
1
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICITON
WRIT PETITION NO.622 OF 2004
The Commissioner of Income tax .. Appellant.
Versus
M/s.Ramkumar Jalan .. Respondent.
Mr.R.G. Bhat for the appellant.
Ms.Vasanti B. Patel for the respondent.
CORAM : F.I. REBELLO &
J.P. DEVADHAR, JJ.
DATED : 13TH AUGUST, 2007.
P.C. :
1. The following question was framed by the
revenue, "whether burden of proving that the
estimate of advance tax submitted by the assessee is
true and accurate is on the assessee ?"
2. The Tribunal noted that the issue of burden
of proving that the estimate of advance tax
submitted by the assessee was false, inaccurate to
its knowledge was on the revenue, relying upon the
judgment of Madras High Court in the case of
Southern Publications Pvt. Ltd. V/s. CIT reported
in 137 ITR 822 and Calcutta High Court in the case
of CIT V/s. Birla Cotton Spinning and Weaving
MillsLimited reported in 155 ITR 448. Nothing has
been drawn to our attention to take a contrary view.
2
3. Apart from that, from para 5 of the order of
the ITAT it would be clear that there were different
opinions of the department on the same issue and
which would result in inference that the estimate of
advance tax furnished by the assessee was not
untrue.
4. This is a finding of fact. The question of
law as framed as such would not arise.
5. The appeal is dismissed with no order as to
costs.
(F.I. REBELLO, J.)
(J.P. DEVADHAR, J.)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue