9911796707
TMI Blog1982 (4) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... resentative, the Commissioner (Appeals) ought not to have entertained the appeal relating to the charging of interest under section 217 as there is no specific provision for filing the appeal under section 246 of the Act. But this contention appears to be without any substance, in view of the decision of the Bombay High Court in the case of CIT v. Daimler Benz A.G. [1977] 108 ITR 961 (FB). It was held by their Lordships of the Hon'ble High Court that if the assessee denies the liability to pay interest, the appeal lies. In this case, the assessee denied its liability to pay the interest as the ground of appeal before the Commissioner (Appeals) clearly indicates. The Commissioner (Appeals) rightly held that an appeal lay to him in regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nor to pay any advance tax, inasmuch as, the provisions of section 209A and particularly sub-section (4) of that section do not apply. This view of the Commissioner (Appeals) is assailed in this appeal by the revenue and the learned departmental representative contended that the view taken by the Commissioner (Appeals) is erroneous in law. According to him, the estimate must be deemed to have been filed by the assessee at 'nil' and, therefore, when the current income exceeds the income for the assessment year under appeal by 33 1/3 per cent, the assessee would be within the mischief of section 209A(4). This argument is repelled by the learned counsel, chartered accountant Shri Mehta, by contending that if we carefully look to the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or sub-section (2) or, as the case may be, sub-section (3), if, by reason of the current income being likely to be greater than the income on which the advance tax so payable by him has been computed or for any other reason, the amount of advance tax computed in the manner laid down in section 209 on the current income (which shall be estimated by the assessee) exceeds the amount of advance tax so payable by him by more than 33 1/2 per cent of the latter amount, he shall, (on or before the date) on which the last instalment of advance tax is payable by him, send to the Income-tax Officer an estimate of---" On a bare perusal of the above provisions, it is evident that sub-section (4) would come into play only when the assessee falls under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability to pay advance tax even though the current income is substantial, but that is not the intention of the Legislature in enacting section 209A. We do not think that the contention has any force, inasmuch as, it not as though the assessee would escape payment of advance tax. The ITO has a power to issue notice under section 210 of the Act calling upon the assessee to pay advance tax in a given case. We are concerned with the assessee's obligation to file advance tax estimate and pay the advance tax. It arises only under certain circumstances. If those circumstances do not exist, then there is no obligation on the part of the assessee. It is one thing to say that an obligation on the part of the assessee to do a particular thing and it i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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