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2004 (3) TMI 30 - PATNA HIGH COURTApplication against order of CIT rejecting the application filed by the petitioner for waiver of penalty and interest under section 273A – Held that application should not have been rejected because even if Commissioner initially had no jurisdiction but later on he got jurisdiction - but from the perusal of the impugned order, we find that the Commissioner of Income-tax, Patna, has disposed of the application on the merits also. He has come to a definite finding that there was no full and true disclosure as required under section 273A of the Act. On the other hand, the disclosure was made after the detection in pursuance of the search. He has also found that the order of penalty has attained finality by virtue of it having been affirmed by the appellate authority. – Thus, this court will not interfere with the order only on the ground that on appraisal as an appellate forum different view can be taken. - We do not find any merit in this writ application and it is accordingly, dismissed.
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