TMI Blog2013 (10) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... would necessarily invite a valid charge that the order is null and void for an illegal exercise of jurisdiction, or a failure to exercise jurisdiction in accordance with statutory parameters set out in Section 273-A of the Act. Assessee had, prior to issuance of notice under sub-section 2 of Section 139 of the Act, voluntary made full disclosure of his income prior to any detection of the concealed income or the inadequacy of the particulars furnished - A perusal of the impugned order reveals that the Commissioner of Income Tax has assumed the role of an Assessing Officer and while dismissing the petition and rejecting the plea for reduction/waiver of the amount of penalty imposed has referred to the very same factors that led the Assessing Officer to impose penalty - Impugned order is set aside and the matter is remitted to the Commissioner of Income Tax, Bhatinda – Decided in favor of Assessee. - CWP No.11 of 1990, CWP No.12 of 1990, CWP No.13 of 1990, CWP No.12904 of 1990, CWP No.3952 of 1992 - - - Dated:- 1-8-2013 - Rajive Bhalla And Dr. Bharat Bhushan Parsoon,JJ. For the Petitioner : None For the Respondent : Shri G. S. Hooda, Advocate and Shri Vivek Sethi, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income. By delaying the filing of returns, the assessee thus withheld the payment of government revenue for a very considerable period of time. (iv) The assessee is a habitual defaulter. Following are the details in respect of returns pertaining to the earlier assessment years:- Assessment year Return when due Return when filed 1982-83 31.7.1982 26.3.1984 1983-84 31.7.1983 6.3.1984 1984-85 31.7.1984 31.3.1987 (v) For the assessment year 1984-85 the assessee availed the benefit of Amnesty Scheme. Even after availing the said benefit, the assessee continued to file delayed returns of income for the assessment years 1985-86 upto 1987-88. No leniency can be shown to such habitual defaulter. Counsel for the petitioner is not present but as we have perused the paper book as well as the impugned order and have heard counsel for the respondent, are inclined to decide the petition on merits. The petitioner has pleaded that while adjudicating an application under Section 273-A of the Act, a Commissioner of Income Tax exercises powers specially conferred by the various sub-sections, clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment of his income and has either paid or made satisfactory arrangements for the payment of any tax or interest payable in consequence of an order passed under this Act in respect of the relevant assessment year. Explanation 80[***]. For the purposes of this sub-section, a person shall be deemed to have made full and true disclosure of his income or of the particulars relating thereto in any case where the excess of income assessed over the income returned is of such a nature as not to attract the provisions of clause (c) of sub-section (1) of section 271. 80[***] (2) Notwithstanding anything contained in sub-section (1), (b) if in a case falling under clause (c) of sub-section (1) of section 271, the amount of income in respect of which the penalty is imposed or imposable for the relevant assessment year, or, where such disclosure relates to more than one assessment year, the aggregate amount of such income for those years, exceeds a sum of five hundred thousand rupees, no order reducing or waiving the penalty under sub-section (1) shall be made by 82 [the Commissioner except with the previous approval of the Chief Commissioner or Director General, as the case may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7) Notwithstanding anything contained in sub-section (6), the provisions of sub-section (1), sub-section (2), or, as the case may be, sub-section (4) [as they stood immediately before their amendment by the Direct Tax Laws (Amendment) Act, 1989 (3 of 1989)], shall apply in the case of reduction or waiver of penalty or interest in relation to any assessment for the assessment year commencing on the 1st day of April, 1988 or any earlier assessment year, with the modifications that the power under the said sub-section (1) shall be exercisable only by the Commissioner and instead of the previous approval of the Board, the Commissioner shall obtain the previous approval of the Chief Commissioner or Director General, as the case may be, while dealing with such case. Section 273-A of the Act enacts a non-obstante clause which empowers the Commissioner of Income Tax, whether on his own motion or otherwise, to reduce or waive penalty imposed or imposable. The discretion so conferred has to be exercised within the informed parameters set out in sub-clauses (a), (b), and (c) read along with Explanation I, as prevalent on the date of the application. The non-obstante clause indicates that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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