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2005 (7) TMI 89 - HC - Income TaxWaiver of interest and penalties –Commissioner of Income-tax by his order granted relief only for the assessment years 1980-81 and 1981-82 and declined to grant relief for all other assessment years, by merely mentioning that the conditions for waiver are not satisfied for other assessment years. - In the instant case there was one application for several assessment years, hence the Commissioner of Income-tax ought to have granted relief for all assessment years and not restricted to only two assessment years. - Hence we hold that the petitioner is entitled to waiver of interest and penalty for the assessment years 1982-83 to 1986-87, accordingly the respondents are directed to grant such a relief to the petitioner
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