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2009 (3) TMI 528 - MADHYA PRADESH HIGH COURTWaiver of penalty - section 273A - penalty levied u/s 271(1)(c) of the Act for concealment of income - Order of the CIT u/s 273A not appealable - The petitioner filed an application under section 273A of the Act before the Commissioner of Income-tax for waiver of the penalty but by the impugned order dated September 17, 2002, the Commissioner of Income- tax rejected the application after holding that the returns of income of the petitioner have been upwardly revised by the assessee only after survey and special audit and, hence, the revised return filed by the petitioner can- not be said to be voluntary and in good faith and since the requirement of section 273A of the Act for waiver of penalty have not been met the application was liable to be rejected. - Held that: - The order passed by the Commissioner, therefore suffers from non-application of mind and a grave error. - Since there was no appeal available under the Act against the impugned order passed by the Commissioner of Income-tax under section 273A of the, order of CIT quashed
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