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2004 (1) TMI 22 - HC - Income TaxDiscretionary relief exercised u/s 273A - applications under section 273A for waiver or reduction in the interest and penalty levied – delayed filing of return - The case set out by the petitioner was that after the death of his father he was over-burdened with other obligations as such he could not file the returns within the stipulated time - This fact has been completely ignored by the Commissioner, while considering the applications under section 273A of the Act. As against this, he has relied on extraneous circumstances which were never pleaded by the petitioner. Thus, the impugned orders suffer from non-application of mind on the part of the respondent/Commissioner. - While considering the application under section 273A, the non-payment of advance tax is an irrelevant consideration. – It is not disputed that Petitioner has proved that he was and is entitled to have the discretionary relief exercised in his favour under section 273A – We remand the proceedings to the Commissioner for quantification of the amount treating that the petitioner has proved his case, in both the capacities under section 273A
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