Remanded

Embrocia Hatcheries Pvt. Ltd. v. Income Tax Officer and Others

Punjab & Haryana HC1 Feb 2011CWP/11918/2005

Case brief

AI extract

What is this about?

The High Court disposed of three writ petitions filed by the same assessee regarding waiver of interest under Section 234B of the Income Tax Act. The court held that earlier views do not need to be in the case of the specific assessee and quashed the orders. The matter was remitted to the Chief Commissioner for a fresh decision.

What did the court decide?

Impugned orders quashed and matter remitted to Chief Commissioner for fresh decision.

Embrocia Hatcheries Pvt. Ltd. Vs Income… — Writ and Judicial Review | Punjab & Haryana HC (2011)

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CWP No. 11918 of 2005

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP No. 11918 of 2005

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Date of Decision: 1.2.2011

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Embrocia Hatcheries Pvt. Ltd.

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....Petitioner.

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Versus

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The Income Tax Officer-cum-Assessing Officer and others

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...Respondents.

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CORAM:HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL.

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PRESENT: Mr. K.L. Goyal, Senior Advocate with

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Mr. Sandeep Goyal, Advocate for the petitioner.

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Mr. Mukand Gupta, Advocate for the respondents.

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ADARSH KUMAR GOEL, J.

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This order will dispose of CWP Nos. 11918, 13347 and 13399 of 2005 as all the three petitions have been filed by the same assessee on a common issue.

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The issue arises from an application of the assessee for waiver of interest leviable under Section 234B of the Income Tax Act, 1961 (in short “the Act”) based on circular issued by the CBDT dated 21.5.1996 read with subsequent clarification dated 30.1.1997.

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Case of the petitioner is that prior to the judgment of the Hon'ble Supreme Court in Venkateshwra Hatcheries Pvt. Ltd., (1996) 237 ITR 174 , the assessee was treated as industrial undertaking for the purposes of Sections 80HH and 80I of the Act in view of judgment of the

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CWP No. 11918 of 2005

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Andhra Pradesh High Court in CIT v. Sri Venkateswara Hatcheries (P)

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Ltd., 174 ITR 231 (AP). Thus, in terms of the circular, the assessee was entitled to waiver. In the impugned order, the Chief Commissioner has rejected the claim of the assessee on the ground that the view taken by the High Court was not in the case of the assessee which is not the requirement of the circular.

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Learned counsel for the revenue has not been able to rebut the contention that waiver does not require that earlier view should be in the case of the assessee as observed by the Commissioner in the impugned order.

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Accordingly, we quash the impugned orders and remit the matter to the Chief Commissioner for fresh decision in accordance with law, after giving due consideration to the circulars in question.

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The petitioner may appear before the Chief Commissioner for further proceedings on March 28, 2011.

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A photo copy of this order be placed on the files of the

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connected cases.

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(ADARSH KUMAR GOEL) JUDGE

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February 1, 2011 (AJAY KUMAR MITTAL) gbs JUDGE

Embrocia Hatcheries Pvt. Ltd. v. Income Tax Officer and Others

Case brief

What is this about?

What did the court decide?

Embrocia Hatcheries Pvt. Ltd. v. Income Tax Officer and Others

Case brief

What is this about?

What did the court decide?

What the court decided

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