Pawan Kumar v. Ito 5(5) Chandigarh And ANR




    
 



  

























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GAURAV ARORA 2023.04.17 13:18 I attest to the accuracy and authenticity of this order/document P&H HC, Chandigarh

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"1. 1. The action of the Ld. AO in passing a perverse order and not allowing exemption boing VRS received from employer HMT on closure as claimed u/s 10(108) is legal, arbitrary, unwarranted, uncalled for and against the facts and circumstances of the case,

2. Amount received as VRS compensation is deemed to be retrenchment as per explanation of Section10(108). As per Explanation 1 to section 2(19AA), undertaking shall include any part of an undertaking or a unit or division of an undertaking or a business activity taken as a whole but does not include individual assets or liabilities or any combination theroof not constituting a business activity

3. The package announced by Govt. of India in their Pross release is a special package as per second proviso of Section 10(108) as Government is more than 99 percent shareholder in the company,

2. More than 99 percent is Government Shareholding as per HMT Annual Report 2017-18. So rules of Govt. Company are applicable, Article 265 of Constitution of India roads No tax shall be levied or collected except by the authority of law.

3. More than 99 percent is Government Shareholding as per HMT Annual Report 2017-18 So rules of Govt. Company are applicable. Article 265 of Constitution of India reads No tax shall be levied or collected except by the authority of law.

4. Tax is deducted at sources. The appellant reserves his right to add alfor modify withdraw any grounds of appeal. The above grounds of appeal are without prejudice to each other."
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244A. (1) 29[Where refund of any amount becomes due to the assessee under this Act], he shall, subject to the provisions of this section, be

entitled to receive, in addition to the said amount, simple interest thereon calculated in the following manner, namely :- (a) where the refund is out of any tax 30[ paid under section 115WJ or] 31[collected at source under section 206C or] paid by way of advance tax or treated as paid under section 199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of 32[one-half per cent] for every month or part of a month comprised in the period from the 1st day of April of the assessment year to the date on which the refund is granted: Provided that no interest shall be payable if the amount of refund is less than ten per cent of the tax as determined 33[under 34 [sub-section (1) of section 115WE or] sub-section (1) of section 143 or] on regular assessment;

(b) in any other case, such interest shall be calculated at the rate of 35[one-half per cent] for every month or part of a month comprised in the period or periods from the date or, as the case may be, dates of payment of the tax or penalty to the date on which the refund is granted. Explanation.-For the purposes of this clause, "date of payment of tax or penalty" means the date on and from which the amount of tax or penalty specified in the notice of demand issued under section 156 is paid in excess of such demand.

(2) If the proceedings resulting in the refund are delayed for reasons attributable to the assessee, whether wholly or in part, the period of the delay so attributable to him shall be excluded from the period for which interest is payable, and where any question arises as to the period to be excluded, it shall be decided by the Chief Commissioner or Commissioner whose decision thereon shall be final.

(3) Where, as a result of an order under 36 [sub-section (3) of section 115WE or section 115WF or section 115WG or] 37[sub-section (3) of section 143 or section 144 or] section 147 or section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under subsection (4) of section 245D, the amount on which interest was payable under sub-section (1) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and in a case where the interest is reduced, the Assessing Officer shall serve on the assessee a notice of demand in the prescribed form specifying the amount of the excess interest paid and requiring him to pay such amount; and such notice of demand shall be deemed to be a notice under section 156 and the provisions of this Act shall apply accordingly.

(4) The provisions of this section shall apply in respect of assessments for the assessment year commencing on the 1st day of April, 1989, and subsequent assessment years.] The following proviso shall be inserted to sub-section (4) of section 244A by the Finance Act, 2005, w.e.f. 1-4-2006 : Provided that in respect of assessment of fringe benefits, the provisions of this sub-section shall have effect as if for the figures "1989", the figures "2006" had been substituted.

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