9911796707
TMI Blog2005 (9) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment directing the appellant to pay interest, particularly when the Department had wrongly rejected the declarations filed under section 88. - - - - - Dated:- 1-9-2005 - Judge(s) : B. P. SINGH. and S. H. KAPADIA. JUDGMENT The judgment of the court was delivered by S.H. Kapadia J.- These appeals by special leave have been filed against an additional direction given by the Gujarat H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated September 25, 2002, was challenged by the Department before this court vide Civil Appeal No. 4411 of 2003. By judgment pronounced today by this court, we have upheld the decision of the Gujarat High Court in holding that the declarations filed by the assessee under section 88 of the Scheme were competent and that the High Court was right in directing the DA to determine the amount payable u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment under section 90 and determine the amount payable on the basis whereof the DA was required to issue a certificate and on that basis the appellant had to pay the amount; that the appellant cannot be asked to pay interest on the amount which was not ascertainable at the relevant time for error on the part of the DA and in the circumstances, the additional direction given by the High Court shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r each year of assessment; that appeal was barred against the order under section 90; that such determination had to be done within 60 days from the receipt of the declaration and based thereon the DA had to issue a certificate. In other words, till the completion of the aforestated exercise, the appellant could not have paid the amount of tax and, therefore, the appellant was not liable to pay in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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