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Documents citing Vinodchandra C. Patel And Ors. vs Commissioner Of Income-Tax on 27 October, 1993

Parshottam Nagindas & Ors. vs B.R. Adwalpalkar, Commissioner Of ... on 26 March, 1995

Lastly learned counsel for the petitioner referred to another decision of this Court in Vinaychandra C. Patel vs. CIT (supra). In a bunch of petitions filed before the Court the common features were that the petitioners had applied to the CIT under S. 273A of the IT Act for waiver or reduction of penalty and interest which had become payable because of late filing of returns and late payment of tax. Regarding penalty for late filing of returns the CIT was satisfied that all conditions for waiver have been satisfied, penalties for late filing was waived. However, while considering the question regarding relief in the matter of interest he held that as the tax due was not paid prior to the making of disclosure interest did not deserve to be waived. The Court held as under :
Gujarat High Court Cites 44 - Cited by 0 - Full Document

Parshottam Nagindas And Ors. vs B.R. Adwalpalkar, Commissioner Of ... on 26 March, 1995

Lastly learned counsel for the petitioner referred to another decision of this Court in Vinaychandra C. Patel vs. CIT (supra). In a bunch of petitions filed before the Court the common features were that the petitioners had applied to the CIT under S. 273A of the IT Act for waiver or reduction of penalty and interest which had become payable because of late filing of returns and late payment of tax. Regarding penalty for late filing of returns the CIT was satisfied that all conditions for waiver have been satisfied, penalties for late filing was waived. However, while considering the question regarding relief in the matter of interest he held that as the tax due was not paid prior to the making of disclosure interest did not deserve to be waived. The Court held as under :
Gujarat High Court Cites 44 - Cited by 5 - Full Document

Bhanuben Panchal & Chandrikaben ... vs Chief Cit on 5 March, 2004

10. As regards the extent of reduction/waiver, the learned counsel for the petitioner has invited our attention to the decision of this court in Vinodchandra C. Patel v. CIT (1995) 211 ITR 232 (Guj.). In the said case, this court interfered with the order of the Commissioner granting only 50 per cent reduction. This court observed that the orders impugned in that petition appear to have been passed without proper application of mind and ordinarily the court would have quashed the orders and sent the matters back to the Commissioner for the purpose of passing fresh orders after proper application of mind, but the matters were 12 to 13 years old and looking to the amounts, thought it fit to put an end to the litigation by modifying the impugned orders passed by the Commissioner to the extent that the waiver of interest shall be 75 per cent in one case and 50 per cent in another case.
Gujarat High Court Cites 8 - Cited by 12 - M S Shah - Full Document

Bhanuben Panchal And Chandrikaben ... vs Chief Commissioner Of Income Tax on 5 March, 2004

10. As regards the extent of reduction/waiver, the learned counsel for the petitioner has invited our attention to the decision of this Court in Vinodchandra C. Patel v. CIT (1995) 211 ITR 232 (Guj). In the said case, this Court interfered with the order of the CIT granting only 50 per cent reduction. This Court observed that the orders impugned in that petition appear to have been passed without proper application of mind and ordinarily the Court would have quashed the orders and sent the matters back to the CIT for the purpose of passing fresh orders after proper application of mind, but the matters were 12 to 13 years old and looking to the amounts, thought it fit to put an end to the litigation by modifying the impugned orders passed by the CIT to the extent that the waiver of interest shall be 75 per cent in one case and 50 per cent in another case.
Gujarat High Court Cites 8 - Cited by 0 - M S Shah - Full Document

R.Anandakumar vs The Chief Commissioner Of Income Tax on 7 September, 2016

4.More or less identical case was considered by the Hon'ble Division Bench of Gujarat High Court in the case of VINODCHANDRA C.PATEL v. CIT[(1994) 121 CTR(Guj) 160:(1995) 211 ITR 232 (Guj)], wherein the Hon'ble Division Bench pointed out that when circumstances resulting into late payment of taxes and when the same set of circumstances are considered to be unavoidable circumstances responsible for the delay in filing the return of income, ordinarily, such circumstances would also qualify to be considered to be unavoidable circumstances responsible for the delay in the late payment of taxes. Referring to the Notification dated 23.05.1996, it was pointed out that the powers conferred on the Chief Commissioner of Income Tax/ Director General of Income Tax to waive interest charged under sections 234A, 234 B or 234C of the Act and the classes of cases of classes of income specified in para 2 of the said order. It was pointed out that condition precedent is that reduction or waiver of such interest can be ordered only after the assessee has filed the return of income for the relevant assessment year and paid the entire tax due on the income as assessed except the amount of interest for which reduction or waiver has been requested for.
Madras High Court Cites 5 - Cited by 1 - T S Sivagnanam - Full Document

R.Anandakumar vs The Chief Commissioner Of Income Tax on 7 September, 2016

4.More or less identical case was considered by the Hon'ble Division Bench of Gujarat High Court in the case of VINODCHANDRA C.PATEL v. CIT[(1994) 121 CTR(Guj) 160:(1995) 211 ITR 232 (Guj)], wherein the Hon'ble Division Bench pointed out that when circumstances resulting into late payment of taxes and when the same set of circumstances are considered to be unavoidable circumstances responsible for the delay in filing the return of income, ordinarily, such circumstances would also qualify to be considered to be unavoidable circumstances responsible for the delay in the late payment of taxes. Referring to the Notification dated 23.05.1996, it was pointed out that the powers conferred on the Chief Commissioner of Income Tax/ Director General of Income Tax to waive interest charged under sections 234A, 234 B or 234C of the Act and the classes of cases of classes of income specified in para 2 of the said order. It was pointed out that condition precedent is that reduction or waiver of such interest can be ordered only after the assessee has filed the return of income for the relevant assessment year and paid the entire tax due on the income as assessed except the amount of interest for which reduction or waiver has been requested for.
Madras High Court Cites 5 - Cited by 0 - T S Sivagnanam - Full Document
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