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TMI Blog1992 (4) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... known that the assessee derived taxable income. But he had filed no return of his income for the year under consideration. The Assessing Officer, therefore, initiated proceedings under s. 147(a) of the Act and by his notice under s. 148 of the Act required the assessee to file return of his income. Thereupon, the assessee filed the return of his income on 22nd Sept., for the first time for the year under consideration declaring a total income of Rs. 41,500. It was under these circumstances that the Assessing Officer charged interest under ss. 139(8)/217 of the Act in this case. 3. In appeal, the Dy. Commissioner(A) accepted assessee's contention that since the assessment made under s. 147 of the Act was not covered by the term "regular a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he first time under s. 147 and that to on 22nd Sept., 1986, when Expln. 2 to s. 139(8) and sub-s. (6) of s. 215, as amended by the aforesaid Taxation Laws (Amendment) Act, 1984, had already came into force, interest under ss. 139(8) and 217 of the Act was clearly chargeable. The learned Departmental Representative further submitted that the cases relied on by the Dy. Commissioner(A) were not applicable to the facts of the present case inasmuch as they were rendered before coming into force of the amended provisions of Expln. 2 to s. 139(8) and s. 215(6) of the Act. 5. The learned counsel for the assessee, on the other hand, not only supported the order under appeal but also submitted that the issue in the point stands concluded by the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he first time under s. 147, the assessment so made shall be regarded as a regular assessment for the purpose of this sub-section. Sec. 215(6) : Where, in relation to an assessment year, an assessment is made for the first time under s. 147, the assessment so made shall be regarded as a regular assessment for the purpose of this section and ss. 216, 217 and 273." A reading of the above provisions would clearly show that if an assessment is made for the first time under s. 147, in relation to an assessment year, the said assessment shall be regarded as a "regular assessment" for the purpose of s. 139(8) and s. 217 of the Act. The Expln. 2 to s. 139(8), and s. 215(6) were, as stated earlier, made effective from 1st April, 1985 by the Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and equitable interpretation of the provisions of an amending Act, I am confident of. The argument is dismissed. 8. Now, it is an undisputed fact that the return for the year under consideration was filed by the assessee for the first time on 22nd Sept., 1986 in compliance of the notice issued under s. 148 of the Act read with s. 147(a). It is thus beyond any dispute that when such a return had been filed by the assessee the amended provisions of ss. 139(8) and 215(6) were already there in force. Since the above-mentioned amended provisions were in force when the return for the year under consideration was filed belatedly for the first time and which return, in view of the amended provisions of Explanation, would be treated to be laying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Tribunal, but the Tribunal recorded no finding on this subject. The Tribunal had decided the case merely relying on the decision of Karnataka High Court reported in (1980) 40 CTR (Kar) 353 : (1984) 147 ITR 694 (Kar) which I have distinguished above. That apart, whereas, in the case before me, it is undisputed fact that the return had been filed when the amended provisions of Expln. 2 to ss. 139(8), and 215(6) were already there in force, there is no such evidence on our record to show that the returns for the asst. yrs. 1980-81 and 1981-82 also had been so filed. That, in my opinion, makes a distinguishing feature justifying a departure from the view taken by the Tribunal in assessee's case for the asst. yrs. 1980-81 and 1981-82. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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