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TMI Blog2008 (6) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant. K. V. Arvind and M. V. Seshachala for the respondent. JUDGMENT 1. This writ appeal is directed against the order dated November 23, 2007, by the learned single judge in M. V. Amarashetty v. Chief CIT (No. 1) [2009] 309 ITR 89 (Karn), dismissing the writ petition, filed by the appellant herein. 2. The appellant who was the petitioner in the writ petition is an assessee under the Income-tax Act. Being aggrieved by an order dated August 21, 2007, at annexure A passed by the Chief Commissioner of Income-tax, (respondent No. 1) rejecting his request under section 220(2A) of the Income-tax Act, 1961, which enables an assessee to seek reduction or waiver of the interest payable on the delayed payment of tax deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and the request made by the petitioner at annexures H1, H2 and H3, has been rejected in an arbitrary manner. Further, the previous applications dated August 27, 2002, and September 3, 2002, for waiver of interest were initially not considered by the respondent and that, on filing Writ Petition No. 10246/2007, and seeking a direction to the respondent to consider the applications dated August 27, 2003, and September 3, 2002, which was granted by order dated July 18, 2007, by this court, directing the respondent to dispose of the representations within four months from the date of receipt of the certified copy of the order, the request of the appellant was considered, but erroneously rejected. It is further submitted that the finding that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary to extract section 220 of the Income-tax Act 1961. "220. (1) Any amount, otherwise than by way of advance tax, specified as payable in a notice of demand under section 156 shall be paid within thirty days of the service of the notice at the place and to the person mentioned in the notice: Provided that, where the Assessing Officer has any reason to believe that it will be detrimental to revenue if the full period of thirty days aforesaid is allowed, he may, with the previous approval of the Joint Commissioner, direct that the sum specified in the notice of demand shall be paid within such period being a period less than the period of thirty days aforesaid, as may be specified by him in the notice of demand. (2) If the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n paid or was payable under the said sub-section was due to circumstances beyond the control of the assessee; and (iii) the assessee has co-operated in any inquiry relating to the assessment or any proceeding for the recovery of any amount due from him. (3) Without prejudice to the provisions contained in sub-section (2), on an application made by the assessee before the expiry of the due date under sub-section (1), the Assessing Officer may extend the time for payment or allow payment by instalments, subject to such conditions as he may think fit to impose in the circumstances of the case. (4) If the amount is not paid within the time limited under sub-section (1) or extended under sub-section (3), as the case may be, at the place an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of this section, income shall be deemed to have been brought into India if it has been utilised or could have been utilised for the purposes of any expenditure actually incurred by the assessee outside India or if the income, whether capitalised or not, has been brought into India in any form." 8. A reading of sub-section (1) of section 220 makes it clear that, any amount specified as payable in a notice of demand under section 156 shall be paid by the assessee within 30 days from the date of service of the notice, and if the amount specified in the said notice is not paid within the period of 30 days, the assessee shall be liable to pay simple interest at 1 per cent. for every month or part of the month, comprised in the period comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd "and" is inserted after clause (ii) of sub-section (2A) of section 220. Therefore, in our view, the two circumstances referred to above are mutually exclusive and it is only when a situation under clause (ii) occurs that, the condition under clause (iii) has to be read and that, the condition at clause (iii) is not applicable to a case falling under clause (i) of sub-section (2A) of section 220. 11. We are, therefore, not persuaded to accept the submission of the learned counsel for the respondent that, all the three conditions laid down in sub-section (2A) of section 220 should co-exist before relief could be given to an assessee under the said provision, as enunciated in the two judgments referred to above. 12. Be that as it ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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