| Case ID |
ede62249-c9d9-491f-b396-2c37d6c3b061 |
| Body |
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| Case Number |
G.A. NO. 275 OF 2002 AND APOT NO. 44 OF 2002 |
| Decision Date |
Nov 24, 2003 |
| Hearing Date |
|
| Decision |
The court ruled that the provisions of section 273A(4) do not override those of section 273A(1). Therefore, an application filed under section 273A(1) cannot be rejected based on conditions specified in section 273A(4). The court found that the Commissioner of Income-tax had failed to exercise his jurisdiction appropriately and that the penalty charged against the petitioner should be waived. The appeal was allowed and the order of the Commissioner was modified accordingly, resulting in the waiver of the penalty and the dismissal of the rectification application as moot. |
| Summary |
In the case of Satish Kapur v. Commissioner of Income tax, the Calcutta High Court examined the application of sections 273A of the Income-tax Act, 1961, concerning the waiver of penalties. The petitioner, being a legal heir of a deceased assessee, filed returns disclosing previously unreported income and sought waiver of penalties under section 273A(1). The Commissioner initially approved the application but later denied it based on the conditions stipulated in section 273A(4). The court found that the conditions in section 273A(4) do not limit the application of section 273A(1) and that the appeal was necessary as the orders were not appealable under sections 246 and 253. This case highlights the critical interpretation of tax laws regarding penalty waivers and the importance of adhering to procedural correctness in tax enforcement. It reinforces the principle that tax authorities must exercise discretion judiciously and in accordance with the law. Keywords: Income-tax Act, penalty waiver, Calcutta High Court, legal heir, tax enforcement, tax law interpretation, section 273A. |
| Court |
Calcutta High Court
|
| Entities Involved |
Not available
|
| Judges |
Aloke Chakrabarti,
S.K. Gupta
|
| Lawyers |
J.P. Khaitan,
Biswanath Samaddar
|
| Petitioners |
Satish Kapur
|
| Respondents |
Commissioner of Income tax
|
| Citations |
2003 SLD 3119 = (2003) 265 ITR 673
|
| Other Citations |
Satish Kapoor v. CIT [2002] 255 ITR 93,
Apex Finance & Leasing Ltd. v. CIT [1994] 207 ITR 781 (SC),
Jaswant Rai v. CBDT & Revenue [1998] 231 ITR 745 (SC),
Patel Engg. Co. Ltd. v. C.B. Rathi [1985] 151 ITR 542 (Guj.),
Laxman v. CIT [1988] 174 ITR 465 (Bom.),
Guru Nanak Estates v. CIT [1994] 208 ITR 118 (Cal.)
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
273A(1),
273A(4),
246,
253
|