AMBICA MILLS LIMITED Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE Petitioner has challenged the order (Exhibit J) dt. 5th Jan., 1983, passed under s. 220(2) of the IT Act, 1961 (hereinafter referred to as 'the IT Act') passed by the ITO, Companies Circle VII, Ahmedabad. THE said order reads as under :

(2.) IT is the contention of the learned counsel for the petitioner that the aforesaid order is on the face illegal because at no point of time the petitioner has failed to comply with the notice of demand issued under s. 156 of the IT Act. For the aforesaid purpose, he relied upon the following facts : For the asst. yr. 1974-75 the petitioner was required to pay tax of Rs. 1,35,89,562. IT had paid in all Rs. 1,26,05,916. An assessment order was passed on 20th Sept., 1977. Therefore, a notice of demand for the balance of tax payable of Rs. 10,83,745 was issued on 27th Sept., 1977. The petitioner had complied with the said notice of demand and paid the amount as per the said notice of demand. Thereafter, an order (Exhibit B) under s. 154 of the IT Act was passed on 22nd March, 1979. Additional tax of Rs. 14,483 was demanded for which a notice of demand was issued and the petitioner paid it in time. Finally, as per the Tribunal's directions, revised assessment order (Exhibit G) dt. 12th Oct., 1952 was passed. As per the revised assessment order, the petitioner was required to pay Rs. 8,05,048 and interest of Rs. 2,07,680 under s. 244(1A) of the IT Act. That means the petitioner was required to pay Rs. 10,72,648. For the aforesaid amount, a notice of demand (Exhibit H) dt. 12th Oct., 1982 was issued. The petitioner paid the said amount also within time. The aforesaid facts are not denied by the respondent.

(3.) AS the provisions are absolutely unambiguous and clear, in our view, it is not necessary to refer to the decision of the Kerala High Court in the case of ITO vs. A.V. Thomas and Co. (1985) 44 CTR (Ker) 77 : (1986) 160 ITR 818 (Ker) and the decision of the Delhi High Court in the case of Bharat Commerce and Industries Ltd. vs. Union of India and Ors. (1990) 88 CTR (Del) 113 : (1991) 188 ITR 277 (Del).