| Case ID |
3941d922-269c-48b4-b384-e38195d7426b |
| Body |
View case body. Login to View |
| Case Number |
IT REFERENCE Nos. 205 AND 363 OF 1971 |
| Decision Date |
May 16, 1973 |
| Hearing Date |
|
| Decision |
The court held that no appeal lies against the imposition of penal interest under section 18A(6) of the Indian Income-tax Act, 1922. It was determined that the jurisdiction of the Appellate Assistant Commissioner of Income-tax is defined in section 30 of the Act, which does not include orders under section 18A(6) or section 18A(8). The court emphasized that while penal interest may be considered a form of tax, it is not appealable under the existing provisions of the law. This decision reinforced the interpretation that appeals are limited to specific categories of assessments and determinations outlined in the Act. The ruling concluded that the appeal was rightly dismissed as being incompetent. |
| Summary |
In the case of Vidyapat Singhania v. Commissioner of Income Tax, the Allahabad High Court addressed important issues related to the appealability of penal interest under the Income-tax Act, 1961 and the Indian Income-tax Act, 1922. The primary focus was on whether the imposition of penal interest can be contested through an appeal. The court concluded that the Appellate Assistant Commissioner does not have jurisdiction to entertain appeals regarding penal interest as specified in section 18A(6) and section 18A(8) of the 1922 Act. This case highlights the legal distinctions between tax, penalty, and interest, and clarifies the limitations on the right to appeal under the Income-tax Act. Legal professionals and taxpayers must understand these nuances to navigate the complexities of tax assessments effectively. The ruling is significant in shaping the interpretation of appeal rights within the context of income tax law, ensuring that appeals are confined to the parameters established by legislation. This case also serves as a precedent for future cases involving similar issues of appealability and the classification of tax obligations. |
| Court |
Allahabad High Court
|
| Entities Involved |
Not available
|
| Judges |
R.L. Gulati,
C.S.P. Singh
|
| Lawyers |
V.B. Upadhya for the Applicant,
Dr. R.R. Misra for the Respondent
|
| Petitioners |
Vidyapat Singhania
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
1977 SLD 1064 = (1977) 107 ITR 533
|
| Other Citations |
Mathura Das B. Mohta v. CIT [1965] 56 ITR 269 (Bom.),
Keshardeo Shrinivas Morarka v. CIT [1963] 48 ITR 404 (Bom.),
C.A. Abraham v. ITO [1961] 41 ITR 425 (SC),
Chockalingam and Meyyappan v. CIT [1963] 48 ITR 34 (SC),
CIT v. Bhikaji Dadabhai & Co. [1961] 42 ITR 123 (SC),
CIT v. Jagadish Prasad Ramnath [1955] 27 ITR 192 (Bom.),
CIT v. Kanpur Coal Syndicate [1964] 53 ITR 225 (SC),
Pt. Deo Sharma v. CIT [1953] 23 ITR 226 (All.),
Ram Chand & Sons Sugar Mills (P.) Ltd. v. CIT [1977] 107 ITR 539 (All.),
Seth Baarsi Das Gupta v. CIT [1977] 107 ITR 368 (All.)
|
| Laws Involved |
Income-tax Act, 1961,
Indian Income-tax Act, 1922
|
| Sections |
246,
215,
30,
18A(6),
30,
18A(6)
|