Gujarat High Court
Montecarlo Ltd vs Assistant Commissioner Of on 22 January, 2013
Author: Akil Kureshi
Bench: Akil Kureshi
MONTECARLO LTD....Petitioner(s)V/SASSISTANT COMMISSIONER OF INCOME TAX C/SCA/594/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION NO. 594 of 2013 ================================================================ MONTECARLO LTD....Petitioner(s) Versus ASSISTANT COMMISSIONER OF INCOME TAX & 1....Respondent(s) ================================================================ Appearance: MR RK PATEL, ADVOCATE for the Petitioner(s) No. 1 ================================================================ CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MS JUSTICE SONIA GOKANI Date : 22/01/2013 ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Counsel for the petitioner submitted that immediately upon receipt of the order of assessment dated 19.12.2008 for the assessment year 2006-2007 raising demand of Rs.44,78,867/-, the petitioner had addressed a letter to the Assessing Officer on 9.1.2009 stating that refund payable to the petitioner be adjusted against such tax demand. Assessing Officer however, charged interest under section 220(2) of the Income Tax Act, 1961 upto 21.5.2009 though the petitioner under the circumstances could not be stated to be a defaulter as provided in sub-section(2) of section 220 of the Income Tax Act.
Notice returnable on 19.2.2013.
(AKIL KURESHI, J.) (MS SONIA GOKANI, J.) raghu Page 2 of 2