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TMI Blog2017 (5) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... od of four years of returns. That being so, the returns filed by the petitioner which was within the limitation of four years was within the propriety of Assessing Officer, which was overlooked by him. Then it follows that the Revisional Authority had every authority over the returns and revised returns of the petitioner, though was not assessed by the Assessing Officer. Instead of disposing off the revision petition on its merits, it is disposed with a sweeping remark that no order is passed by the Assessing Officer. This Court in the matter of A. Balakrishnan v. General Manager, Hindustan Machine Tools Ltd. [2007 (2) TMI 172 - KARNATAKA High Court] held that the Income-tax authorities are duty bound to process a return claiming refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me and revised returns were filed belatedly. The revision filed under Section 264 of the Act thereon before the first respondent/Commissioner of Income Tax was rejected on the sole ground that no order is passed by Assessing Officer on the prayer of the petitioner for refund of excess of tax paid. The petitioner made another effort before 2nd respondent/Chief Commissioner of Income Tax seeking waiver of interest levied under Sections 234A, 234B and 234C of the Act. After enquiry, said application was rejected vide Annexure-H. The reason assigned for rejection was, the return was not voluntarily filed by the petitioner but consequent upon survey conducted under Section 133A of the Act; though the income was chargeable to tax, it was not paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd respondent has rejected waiver of interest for extraneous reasons, thus, the orders at Annexures-F and H be quashed directing Authorities to waive interest/refund the excess tax paid to the petitioner. 4. Sri. Ameetkumar Deshpande, learned Counsel appearing for the respondents while seeking to sustain the orders under challenge submits that the petitioner having not filed returns within stipulated period by its own conduct prevented the Assessing Authority from assessing its returns for yesteryears. The revised returns was still more belated. When there is no assessment of returns, thus there is no order under the Act, which was amenable for revisional jurisdiction. Likewise waiver of interest in respect of non-est proceedings cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Sections 139(1) and 139(4) of the Income-tax Act, 1961, said finding was upheld by the Division Bench of this Court. The Apex Court in CIT v. Shelly Products [2003] 261 ITR 367 (SC) CIT v. Vatika Township (P.) Ltd. [2014] 367 ITR 466 249 (SC ) observed thus: 13.2 Further, where the assessment had been annulled in appeal, say for want of jurisdiction or for any other technical reason, and such annulment became final, the judicial pronouncement did not permit retention of even the tax due on the basis of the returned income. Several High Courts had held that in such a case even the tax paid by way of tax deducted at source or advance tax and the tax which was due on the basis of the returned income had to be refunded to the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proach the High Court under Art.226 of the Constitution for the issue of a writ of mandamus or other appropriate direction to the ITO to discharge his statutory duty. We, therefore, reject the preliminary objection of the respondents. 9. In Smt. Mohammadi Begum v. CIT [1986] 158 ITR 662 (AP.) , the argument advanced on behalf of the assessee that the revisional powers of the CIT under Section 264 of the IT Act should be exercised within the period of limitation fixed by the statute for the ITO to complete his assessment was not appreciated. But in the matrix on hand, the revisional authority contained sic - restrained from exercising its jurisdiction for the sole reason that there was no assessment of the returns/revised returns by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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