TMI Blog2005 (11) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. The petitioner was unable to meet the said demand on account of various reasons mentioned in the writ petition and subsequently the petitioner moved an application dated March 7, 1986 (annexure A), before the Commissioner of Income-tax, Jaipur, for waiver of interest under sections 217 and 220 of the Income-tax Act. The case of the petitioner is that on the said application after deliberation, the Commissioner of Income-tax, Jaipur, on March 29, 1988, sent a communication to the Income-tax Officer, A-Ward, Jaipur, which is at page 127 and which was filed along with the additional affidavit on September 14, 2005, before this court which reads as under: "Office of the Commissioner of Income-tax, Jaipur. Dated: 29.03.1988. No. J/I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties, the petitioner submitted a cash challan for the deposit of the amount of Rs. 49,349 on March 30, 1988 and the same was deposited after being duly verified and authorised by the income-tax authorities on March 30, 1988, itself. Thus, the case of the petitioner is that the petitioner acted on the basis of the order that was sent on March 29, 1988, by the office of the Commissioner of Income-tax, Jaipur, and was waiting for formal order for waiving of the penalty and interest as has been indicated in the said letter that these would be passed after the cheque is, cleared and the amount is collected. However, no such order was passed in favour of the petitioner. The petitioner then submitted an application under section 154 of the Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent writ petition. The petitioner in paras 12 and 13 of the writ petition has given the factual position with regard to the assurance being given to the petitioner by the Commissioner of Income-tax and the consequential order dated March 29, 1988, giving details of the said letter which was written by the office of the Commissioner of Income-tax to the Income-tax Officer. This had become necessary because in the order, annexure I, dated September 11, 1991, the respondents had clearly stated that no assurance had been given to the petitioner; even no reference to the letter of the Commissioner of Income-tax dated March 29, 1988, was made in the said order. The submission of learned counsel for the petitioner, inter alia, is that the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1988, to the Income-tax Officer, A-Ward, Jaipur, had instructed to send the cheque to the bank immediately for collection and assured for making formal order for waiving interest and penalties after the cheque was cleared. The respondents in their reply denied this fact, vide para No. 13. The petitioners have reiterated the said pleadings in their rejoinder. In such circumstances, learned counsel for the petitioner is directed to produce the original record including the aforementioned letter dated March 29, 1988. The respondents shall also permit petitioner No. 1, Shri Sangram Singh Mehta, to inspect the record in this case in their office within two weeks. Put up on March 3, 1998, or final disposal. (Sd.)" After the aforesaid or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without reference to the order dated March 29, 1988, the same requires reconsideration after being set aside. In view of the aforesaid, I am of the opinion that the order dated September 11, 1991 (annexure I), passed by the Commissioner of Income-tax deserves to be set aside with a direction to the respondents to decide the application filed by the petitioner afresh taking into consideration the facts mentioned in the writ petition and additional affidavit regarding the assurance as well as the letter dated March 29, 1988, written by the Commissioner of Income-tax to the Income-tax Officer, A-Ward, Jaipur, in relation to the waiver of penalty and interest on the tax amount in the case of the petitioner and the fact that on such an assura ..... X X X X Extracts X X X X X X X X Extracts X X X X
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