IAN Peter Morris v. Asst. CIT

389 ITR 501Supreme Court of India2016#4906 most cited

What is IAN Peter Morris v. Asst. CIT authority for?

Interest under section 234B cannot be charged if there was no obligation to file an estimate of advance tax, such as for a non-resident company in certain assessment years. This aligns with the principle that interest is compensatory, not penal, and should not be levied when the underlying obligation is absent.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2017 to 2020.

Also referred to as

IAN Peter Morris v. Asst. CIT · 389 ITR 501 · SC · Section 209 · Section 234B · advance tax · non-resident company · interest on advance tax · estimate of advance tax

Judgments citing IAN Peter Morris v. Asst. CIT

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2014/BANG/2017[2010-11]Status: DisposedITAT Bangalore06 Apr 2018AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…igation for the appellant to file an estimate of advance-tax consequently there was no justification to charge interest u/s.234B of the Act, having regard to the parity ratio of the decision of the Hon'ble Supreme Court in the case of PETER MORRIS reported in 389 ITR 501 [SC]. 5. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and Justice rendered and the appellant may be awarded costs in prosecuting the appeal and also order for the refund of the institution fees as part of the costs. Assessment Year 2010-11:- 1. T…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2013/BANG/2017[2009-10]Status: DisposedITAT Bangalore06 Apr 2018AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…igation for the appellant to file an estimate of advance-tax consequently there was no justification to charge interest u/s.234B of the Act, having regard to the parity ratio of the decision of the Hon'ble Supreme Court in the case of PETER MORRIS reported in 389 ITR 501 [SC]. 5. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and Justice rendered and the appellant may be awarded costs in prosecuting the appeal and also order for the refund of the institution fees as part of the costs. Assessment Year 2010-11:- 1. T…

Nisha C. Fonseca, Mumbai vs. Income Tax Officer(International Taxation)-2(3)1, Mumbai

ITA 6135/MUM/2017[2010-11]Status: DisposedITAT Mumbai16 Jan 2018AY 2010-11

Bench: Shri D.T. Garasiaassessment Year: 2010-11 M/S. Nisha C. Fonseca, Income Tax C/O Af D’Silva, Officer(International Taxtaion) 102, Tapasya, D’Silva Wadi, -2(3)(1), Vs. 1727, 17Th Floor, Off Sayani Rd., Prabhadevi, Air India Bldg., Mumbai-400 025 Nariman Point, Pan: Aaafd0959P Mumbai – 400 021 (Appellant) (Respondent) Present For: Assessee By : Ms. Anagha Gavade, A.R. Revenue By : Ms. N. Hemalatha, D.R. Date Of Hearing : 02.01.2018 Date Of Pronouncement : 16.01.2018 O R D E R

For Appellant: Ms. Anagha Gavade, A.RFor Respondent: Ms. N. Hemalatha, D.R
Section 10Section 192Section 234BSection 234CSection 89

…as confirmed the same but he has also levied the interest under section 234B and 234C. 4. I have heard the Ld. Counsel and found that the issue in controversy is covered by the decision of Hon’ble Supreme Court in the case of Ian Peter Morris vs. ACIT (2016) 389 ITR 501 wherein it is held as under: “Held, allowing the appeal, that against salary a deduction, at the requisite rate at which Income-tax was to be paid by the person entitled to receive the salary, was required to be made by the employer failing which the employer was liable to pay simple interest thereon. In cases where the receipt was by way of sala…

Cairn Uk Holding Ltd., Ahmedabad vs. DCIT (International Taxation), New Delhi

In the result ground No. 5 of the appeal of the assessee is allowed

ITA 1669/DEL/2016[2007-08]Status: DisposedITAT Delhi09 Mar 2017AY 2007-08

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Percy Pardiwala Sr. AdvFor Respondent: Shri Sanjay Puri CIT
Section 143(3)Section 144

…he Income Tax Act then no fault can rest on the shoulder of a non-resident assessee and hence, he cannot be burdened with the liability of interest u/s 234A, 234B and 234C of the Act. Recently, Hon'ble Supreme Court in case of Ian Peter Morris Vs. ACIT (2016) 389 ITR 501 has held that when the salary income payable to a non- resident is subject to tax deduction at source u/s 192 of the Act question of payment of advance tax do not arise and consequently, provisions of section 234B and 234C also have no obligation. Admittedly in the present case , the income of nonresident appellant has become chargeable to tax du…