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2008 (8) TMI 520 - HC - Income TaxPenalty- The petitioner is a house wife and earning through private tuitions. In response to the general representation by the Deputy Commissioner of Income-tax, Akola that the Department would be waiving interest and penalty of those who have not filed returns though having assessable income. As averred, this assurance was given in the meeting held by the Tax Bar Association, Akola. The petitioner, therefore, requested for waiver of interest and penalties, however, the same was rejected. Held that- the late filing of the returns by itself could not be the only reason to reject the application in case of returns filed voluntarily and in good faith like present one, as those were filed even prior to the notice or any such demand. The rejection of the application under section 273A was not valid. Thus allow the petition.
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