9911796707
TMI Blog2011 (2) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... ent year 1987-88. The petitioner, who is a partner in the firm M/s. United Construction Company (Railways Division), filed returns of income for the assessment years 1984-85 to 1987-88 on different dates prior to issuing of notice under Section 139 or 148 of the Act making full and true disclosure of his income. As per averments of the petitioner, he made payment of the tax assessed and the interest charged thereon in consequence of assessments relating to the above assessment years. The assessing officer, however, initiated proceedings under Sections 271 (1)(a) and 273 of the Act for late filing of the returns and also nonpayment of advance tax, besides charging interest under Sections 215/217 and 139(8) of the Act. The petitioner moved a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to sub-section (3) of Section 273-A of the Act and placed reliance on a decision of the Karnatka High Court in C. Subaramani v. Assistant Commissioner of Income Tax and another, (1993) 202 ITR 347, to submit that the order refusing to consider petitioner's application for assessment year 1987-88 was unsustainable in law. Learned counsel for the respondent, on the other hand, supported the order passed by the CIT. We have considered the submissions made by the respective counsels. Section 273A(3) which is relevant for the purpose of this case, reads thus: 273-A (1) Notwithstanding anything contained in this Act, the Commissioner may, in his discretion, whether on his own motion or otherwise, - xxx xxx xxx xxx (3) Where an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and, in respect of other two years, he refused to grant the relief. The Allahabad High Court, explaining the scope of section 273A(3), stated that when the conditions are fulfilled, it is certainly open to the Commissioner to waive or reduce the interest as the case may be. But, once that power is exercised, thereafter it should not be open to him to exercise that power again after making such an order. In the present case, although applications had been filed on different dates or separately, still the relief sought for by the petitioner was considered together by a common order and the bar under sub-section (3) is only attracted only after the order is made and not prior to that. When that is so, it was not open to the Commissioner to h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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