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TMI Blog2008 (2) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... under rule 3(e) of the Income-tax Rules, 1962. 2. On perusal of the order of the Assessing Officer, it is found that the assessee was extending benefit of free educational facilities to the wards of teachers and staff members. It is stated that in respect of the aforesaid perquisite, tax was not deducted at source. The number of such students was quantified at 95 for each of the year. The total fees payable in respect of these students was worked out at Rs. 95,69,000. The tax, which was not deducted but ought to have been deducted, was computed at Rs. 19,66,500 and Rs. 21,63,150 for accounting years 1998-99 and 1999-2000. The interest under section 201(1A) was worked out at Rs. 20,05,830 and Rs. 18,60,309 respectively for these financial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ole - appeared to be well settled. Under the first principle, a casus omissus cannot be supplied by the court except in the case of clear necessity and without reason for which it is found in the four corners of the statute itself. But at the same time, a casus omissus should not be readily inferred and for that purpose all parts of a statute or the section must be construed together and every clause of a section should be construed with reference to the context and other clauses thereof so that the construction to be put on a particular provision makes a consistent enactment of the whole statute. This will be more so if literal construction of a particular clause leads to manifestly absurd and anomalous results which could not have been in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, reliance was placed on the order of Hon'ble ITAT in the case of Raymond Woollen Mills Ltd. v. ITO [1996] 57 ITD 536 (Bom.), in which it was held that the period of four years from the end of the relevant previous year would be a reasonable time for levy of interest in a case of delay of depositing the tax deducted at source to the credit of the Government. As more than four years as aforesaid had elapsed, the order of the ITO was quashed. Further, he relied on the order of Hon'ble ITAT, Delhi Bench "E", in the case of Sahara Airlines Ltd. v. Dy. CIT[2002] 83 ITD 11. He also drew our attention to the contrary decision in the case of Thai Airways International Public Co. Ltd. v. Asstt. CIT [2005] 2 SOT 389 (Delhi), in which it was point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e", and the issue of limitation was not involved. In the case of Aztech Software Technology Services Ltd., the Tribunal had held that when the language is clear and unambiguous, the rules of interpretation cannot be resorted to. This also did not involve the issue of interpretation of the statute in respect of implied limitation. The issue was also squarely covered by the decision of Hon'ble Supreme Court in the case of Sub-Inspector Rooplal v. Lt. Governor [2000] 1 SCC 644, in which the Hon'ble Court expressed its anguish at the attitude of the Tribunal when it was mentioned that after noticing the earlier judgment of a Coordinate Bench and after noticing the judgment of this court, the Tribunal still thought it fit to proceed to take a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 201(1A). To that extent, the ratio of that order is applicable to the facts of the case. One of the issues in the case of Sahara Airlines Ltd. was whether any time-limit should be read for passing an order under section 201 of the Act. The Tribunal quashed the order passed under section 201(1A) for financial year 1994-95 by following the ratio of the order in the case of Raymond Woollen Mills Ltd. We find that the order in the case of Thai Airways International Public Co. Ltd., to our mind, does not really overrule the orders in the case of Raymond Woollen Mills Ltd. and Sahara Airlines Ltd. In that case, it was found that soon after the Assessing Officer became aware of the facts of the case, he acted promptly. The assessee did no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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