Wp/30883/1998 Of Mrs.philo Jose v. Comm.of Income Tax Ap Hyd And Another

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE EIGHTH DAY OF JULYTWO THOUSAND AND FOUR PRESENT THE HON'BLE MR JUSTICE BILAL NAZKI and THE HON'BLE MR JUSTICE P.S.NARAYANA WRIT PETITIONS NO. 30883, 30223, 30302, 30478, 30376, 30345, 30477, 30279 AND 30728 OF 1998. WRIT PETITION NO : 30883 of 1998 Between: Mrs.Philo Jose, W/o P.K. Jose, Age:48 years, R/o. 7-209, Prakasam Road, Nagari, Chittoor Dist. AND ..... PETITIONER 1 The Chief Commissioner of Income Tax Andhra Pradesh Ayakar Bhavan, Basheer Bagh, Hyderabad 2 The Asst. Commissioner of Income Tax (Investigation) Circle - I Ananthapur Ananthapur .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in thecircumstances stated in the Affidavit filed herein the High Court will be pleased toissue a Writ of Mandamus or any other appropriate Writ, Direction or Order in thenature of a Writ directing the 1st Respondent to waive the interest levied on thepetitioner in respect of the Assessment year 1992-93 under Section 234A of theIncome Tax Act for the period subsequent to 31.12.1992 and the entire interestlevied under Section 234B of the Income Tax Act. Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate.Counsel for the Respondents : MR.S.R.ASHOK WRIT PETITION NO : 30223 of 1998 Between: P.J. Saju S/o P.K. Jose R/o Nagari, Chittoor Dist. AND ..... PETITIONER 1 The Chief Commissioner of Income Tax Andhra Pradesh Ayakar Bhavan, Basheer Bagh, Hyderabad 2 The Asst. Commissioner of Income Tax (Investigation) Circle - I Ananthapur Ananthapur .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in thecircumstances stated in the Affidavit filed herein the High Court will be pleased toissue a Writ of Mandamus or any other appropriate Writ, Direction or Order in thenature of a Writ directing the 1st Respondent to waive the interest levied on thepetitioner in respect of the Assessment year 1992-93 under Section 234A of theIncome Tax Act for the period subsequent to 31.12.1992 and the entire interestlevied under Section 234B of the Income Tax Act. Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate. Counsel for the Respondents : MR.S.R.ASHOK WRIT PETITION NO : 30302 of 1998 Between: Mrs. Celine John W/o A.V. John R/o 7- 209, Prakasam Road, Nagari - 517590, Chittoor Dist. AND ..... PETITIONER 1 The Chief Commissioner of Income Tax Andhra Pradesh Ayakar Bhavan, Basheer Bagh, Hyderabad - 04 2 The Asst. Commissioner of Income Tax (Investigation) Circle - I, Ananthapur .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in thecircumstances stated in the Affidavit filed herein the High Court will be pleased toissue a Writ of Mandamus or any other appropriate Writ, Direction or Order in thenature of a Writ directing the 1st Respondent to waive the interest levied on thepetitioner in respect of the Assessment year 1992-93 under Section 234A of the Income Tax Act for the period subsequent to 31.12.1992 and the entire interestlevied under Section 234B of the Income Tax Act Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate.Counsel for the Respondents : MR.S.R.ASHOK WRIT PETITION NO : 30478 of 1998 Between: Mrs. Jessy Rajan W/o T.P. Rajan 7-209, Prakasam Road, Nagari - 517590 Chittoor Dist. AND ..... PETITIONER 1 The Chief Commissioner of Income Tax Andhra Pradesh Ayakar Bhavan, Basheer Bagh, Hyderabad - 500004 Ayakar Bhavan, Basheer Bagh, Hyderabad - 500004 2 The Asst. Commissioner of Income Tax (Investigation) Circle - I Ananthapur (Investigation) Circle - I Ananthapur Income Tax Act for the period subsequent to 31.12.1992 and the entire interestlevied under Section 234B of the Income Tax Act Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate.Counsel for the Respondents : MR.S.R.ASHOK WRIT PETITION NO : 30478 of 1998 Between: Mrs. Jessy Rajan W/o T.P. Rajan 7-209, Prakasam Road, Nagari - 517590 Chittoor Dist. AND ..... PETITIONER 1 The Chief Commissioner of Income Tax Andhra Pradesh Ayakar Bhavan, Basheer Bagh, Hyderabad - 500004 Ayakar Bhavan, Basheer Bagh, Hyderabad - 500004 2 The Asst. Commissioner of Income Tax (Investigation) Circle - I Ananthapur (Investigation) Circle - I Ananthapur Petition under Article 226 of the constitution of India praying that in thecircumstances stated in the Affidavit filed herein the High Court will be pleased toissue a Writ of Mandamus or any other appropriate Writ, Direction or Order in thenature of a Writ directing the 1st Respondent to waive the interest levied on thepetitioner in respect of the Assessment year 1992-93 under Section 234A of theIncome Tax Act for the period subsequent to 31.12.1992 and the entire interestlevied under Section 234B of the Income Tax Act. Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate. Counsel for the Respondents : MR.S.R.ASHOK WRIT PETITION NO : 30376 of 1998 Between: P.K. Francies S/o P.O. Kochuvarkky 7-209, Prakasam Road, NAGARI - 517590, Chittoor Dist. AND 1 The Chief Commissioner of Income Tax Andhra Pradesh, Ayakar Bhavan, Basheer Bagh, Hyderabad - 500004 2 The Asst. Commissioner of Income Tax (Investigation) Circle-I, Ananthapur .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in thecircumstances stated in the Affidavit filed herein the High Court will be pleased toissue a Writ of Mandamus or any other appropriate Writ, Direction or Order in thenature of a Writ directing the 1st Respondent to waive the interest levied on thepetitioner in respect of the Assessment year 1992-93 under Section 234A of theIncome Tax Act for the period subsequent to 31.12.1992 and the entire interestlevied under Section 234B of the Income Tax Act. Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate. Counsel for the Respondents : MR.S.R.ASHOK Between: Mrs. Rosy Paul W/o P.K. Paul R/o 7-109, Prakasam Road, NAGARI, Chittoor Dist. AND ..... PETITIONER 1 The Chief Commissioner of Income Tax Andhra Pradesh Ayakar Bhavan, Basheer Bagh, Hyderabad-500004 2 The Asst. Commissioner of Income Tax (Investigation) Circle -I, Ananthapur .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in thecircumstances stated in the Affidavit filed herein the High Court will be pleased toissue a Writ of Mandamus or any other appropriate Writ, Direction or Order in thenature of a Writ directing the 1st Respondent to waive the interest levied on thepetitioner in respect of the Assessment year 1992-93 under Section 234A of theIncome Tax Act for the period subsequent to 31.12.1992 and the entire interestlevied under Section 234B of the Income Tax Act. Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate. Counsel for the Respondents : MR.S.R.ASHOK WRIT PETITION NO : 30477 of 1998 Between: P.K.Jose S/o P.O.Kochuvarkky 7-209, Prakasam Road, NAGARI - 517590 Chittoor Dist. AND ..... PETITIONER 1 The Chief Commissioner of Income Tax Andhra Pradesh, Ayakar Bhavan, Andhra Pradesh, Ayakar Bhavan, Basheer Bagh, Hyderabad - 04 2 The Asst. Commissioner of Income Tax (Investigation) Circle - I Ananthapur (Investigation) Circle - I Ananthapur .....RESPONDENT(S) Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate. Counsel for the Respondents : MR.S.R.ASHOK WRIT PETITION NO : 30477 of 1998 Between: P.K.Jose S/o P.O.Kochuvarkky 7-209, Prakasam Road, NAGARI - 517590 Chittoor Dist. AND ..... PETITIONER 1 The Chief Commissioner of Income Tax Andhra Pradesh, Ayakar Bhavan, Andhra Pradesh, Ayakar Bhavan, Basheer Bagh, Hyderabad - 04 2 The Asst. Commissioner of Income Tax (Investigation) Circle - I Ananthapur (Investigation) Circle - I Ananthapur .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in thecircumstances stated in the Affidavit filed herein the High Court will be pleased toissue a Writ of Mandamus or any other appropriate Writ, direction or order in thenature of a Writ directing the first Respondent to waive the interest levied on thepetitioner in respect of the Assessment year 1992-93 under Section 234A of theIncome Tax Act for the period subsequent to 31-12-1992 and the entire interestlevied under Section 234B of the IncomeTax Act. Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate. Counsel for the Respondents : MR.S.R.ASHOK WRIT PETITION NO : 30279 of 1998 Between: Mrs. Lilly Thomas W/o P.K. Thomas 7-208, Prakasam Road Nagari - 517590 Chittoor Dist. AND ..... PETITIONER 1 The Chief Commissioner of Income Tax Andhra Pradesh Ayakar Bhavan, Basheer Bagh, Hyderabad - 500004 2 The Assistant Commissioner of Income Tax (Investigation) Circle - I Ananthapur Ananthapur .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in thecircumstances stated in the Affidavit filed herein the High Court will be pleased toissue a Writ of Mandamus or any other appropriate Writ, Direction or Order in thenature of a Writ directing the 1st Respondent to waive the interest levied on thepetitioner in respect of the Assessment year 1992-93 under Section 234A of theIncome Tax Act for the period subsequent to 31.12.1992 and the entire interestlevied under Section 234B of the Income Tax Act. Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate. Counsel for the Respondents : MR.S.R.ASHOK WRIT PETITION NO : 30728 of 1998 Between: P.K. Thomas S/o P.O.Kochuvarkky 7-208, Prakasm Road, Nagari - 517590 Chittoor Dist. AND ..... PETITIONER 1 The Chief Commissioner of Income Tax Andhra Pradesh Ayakar Bhavan, Basheer bagh, Hyderabad-500004 2 The Assistant Commissioner of Income Tax (Investigation) Circle-I Ananthapur .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in thecircumstances stated in the Affidavit filed herein the High Court will be pleased toissue a Writ of Mandamus or any other appropriate Writ, Direction or Order in thenature of a Writ directing the 1st Respondent to waive the interest levied on thepetitioner in respect of the Assessment year 1992-93 under Section 234A of theIncome Tax Act for the period subsequent to 31.12.1992 and the entire interestlevied under Section 234B of the Income Tax Act. Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate. Counsel for the Respondents : MR.S.R.ASHOK The Court made the following : THE HON’BLE SRI JUSTICE BILAL NAZKI AND THE HON’BLE SRI JUSTICE P.S.NARAYANA WRIT PETITION Nos. 30883, 30223, 30302, 30478,30376, 30345, 30477, 30279 AND 30728 OF 1998 COMMON ORDER: (Per Sri Bilal Nazki, J) Heard learned Counsel for the parties. All the Writ Petitions aredisposed of together as there is a common question of law and fact. Counsel for the Petitioner:MR.V.SUBRAHMANYAM, Advocate. Counsel for the Respondents : MR.S.R.ASHOK The Court made the following : THE HON’BLE SRI JUSTICE BILAL NAZKI AND THE HON’BLE SRI JUSTICE P.S.NARAYANA WRIT PETITION Nos. 30883, 30223, 30302, 30478,30376, 30345, 30477, 30279 AND 30728 OF 1998 COMMON ORDER: (Per Sri Bilal Nazki, J) Heard learned Counsel for the parties. All the Writ Petitions aredisposed of together as there is a common question of law and fact. The petitioners moved applications for waiver of tax in terms ofCentral Board of Direct Taxes, order dated 23.5.1996. Waiver wassought for the year 1992-93. Waiver was allowed up to 31.12.1992 inthe assessment year 1992-93. The main contention of the petitionerswas that during the raids, the books and documents of thepartnership concerns to which all the petitioners belong, were seized. The same were not returned till 1992 and therefore, there was delayin filing the returns and it was not a deliberate attempt to delay thefiling of the returns. The learned Counsel for petitioners furthersubmits that their cases were covered by paras 2(a) and 2(e) of theorder under Section 119 of the Income Tax Act (hereinafter referredto as ‘the Act’), passed by the Central Board of Direct Taxes. But theChief Commissioner of Income Tax did not consider the pleas raisedby the petitioners and passed an order without assigning anyreasons, waiving the interest upto 31.12.1992 only under Sections234-A and 234-C of the Act, whereas the interest was not waived interms of Section 234-B of the Act. We have gone through the order. The learned ChiefCommissioner has not considered the pleas raised by the petitionersand has not passed any reasoned order. We fail to understand as towaiver was allowed under Sections 234-A and 234-C of the Act upto31.12.1992 only and why was not it allowed beyond 31.12.1992 tillthe end of the financial year. Since no reason has been given for thisas well, therefore we allow these Writ Petitions, set aside theimpugned orders and remand the matters back to the ChiefCommissioner of Income Tax for passing fresh reasoned orders. Nocosts. _____________ (Bilal Nazki, J) 8[th] July, 2004. ______________(P.S.Narayana, J) ajr. Office shall place the copies of this order in respectiveBundles after the signatures of their Lordships. To 1 The Chief Commissioner of Income Tax Andhra Pradesh Ayakar Bhavan, Basheer Bagh, Hyderabad 2 The Asst. Commissioner of Income Tax (Investigation) Circle - I Ananthapur Ananthapur 3 Two C.D. copies.