| Case ID |
2cd0ba3d-8595-451e-918d-29c55bfa9e50 |
| Body |
View case body. Login to View |
| Case Number |
IT APPEAL NO. 768 OF 2006 C/W IT APPEAL NO. 769 OF |
| Decision Date |
Nov 08, 2006 |
| Hearing Date |
Nov 08, 2006 |
| Decision |
The court upheld the decision of the Commissioner (Appeals) that the appeals filed by the assessees were not maintainable under section 249(4) of the Income Tax Act, 1961. The assessees, husband and wife, had failed to comply with the mandatory requirement of paying tax on admitted income at the time of filing their appeals. Their statements indicated they did not have the means to pay the tax due, which confirmed their inability to meet the legal requirements for appeal admission. The Tribunal also agreed with the Commissioner, thereby confirming the rejection of their appeals. However, the court allowed the assessees a period of four weeks to pay the admitted tax, ensuring that their appeals would be considered on merits thereafter. |
| Summary |
This case revolves around the interpretation and application of section 249 of the Income Tax Act, 1961, which mandates the payment of tax due on income returned before an appeal can be admitted. The Karnataka High Court addressed the appeals filed by D. Komalakshi and D. Rajkumar against the orders of the Commissioner (Appeals) and the Tribunal. The court found that both assessees had declared undisclosed incomes but had not paid the requisite tax at the time of filing their appeals. The court emphasized the importance of adhering to the provisions of section 249(4) to uphold revenue collection principles. The decision highlights key legal principles regarding the maintainability of tax appeals and the necessity for compliance with statutory requirements. The ruling serves as a precedent for future cases where tax compliance is questioned during appeal processes, reinforcing the legal framework surrounding tax liabilities and the appeals process. |
| Court |
Karnataka High Court
|
| Entities Involved |
Not available
|
| Judges |
R. Gururajan,
N. Ananda
|
| Lawyers |
A. Shankar,
M.V. Seshachala
|
| Petitioners |
D. Komalakshi,
D. Rajkumar
|
| Respondents |
Deputy Commissioner of Income-tax, Central Circle-1(3)
|
| Citations |
2007 SLD 3781,
(2007) 292 ITR 99,
[2007] 162 TAXMAN 16 (KAR.)
|
| Other Citations |
T. Govindappa Setty v. ITO [1998] 231 ITR 892 (All.),
Jute Corpn. of India Ltd. v. CIT [1991] 187 ITR 688
|
| Laws Involved |
Income Tax Act, 1961
|
| Sections |
249
|