9911796707
TMI Blog2013 (10) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... P No.11 of 1990. The petitioner, who is an income tax assessee, was asked to pay various amounts as interest under Sections 139 (1), 215 and 217, and penalty under Sections 271(1)(a) and 273(2(c) of the Income Tax Act, 1961 (in short to be referred as the Act) for assessment years 1985-86, 1986-87 and 1987- 88. The petitioner filed a petition under Section 273-A of the Act, before the Commissioner, to reduce or waive the amount of penalty imposed, by pleading that he had filed returns voluntarily, without issuance of any notice under Section 139 (2) or Section 148 of the Act and had always cooperated with the Department. The Commissioner of Income Tax, Amritsar considered the application and rejected the same by holding as under:- "5. I h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest within parameters of sub-sections or clauses etc. of Section 273-A of the Act. We have heard counsel for the respondent, considered the pleadings, the impugned order and Section 273-A of the Act which reads as follows:- Power to reduce or waive penalty, etc., in certain cases. 273A. (1) Notwithstanding anything contained in this Act, the Commissioner may, in his discretion, whether on his own motion or otherwise,- (i) *** (ii) reduce or waive the amount of penalty imposed or imposable on a person under clause (iii) of sub-section (1) of section 271; * [or] (iii) 74[***] if he is satisfied that such person- (a) 74[***] (b) in the case referred to in clause (ii), has, prior to the detection75 by the Assessing Officer, of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be]. (3) Where an order has been made under sub-section (1) in favour of any person, whether such order relates to one or more assessment years, he shall not be entitled to any relief under this section in relation to any other assessment year at any time after the making of such order : 83[Provided that where an order has been made in favour of any person under sub-section (1) on or before the 24th day of July, 1991, such person shall be entitled to further relief only once in relation to other assessment year or years if he makes an application to the income-tax authority referred to in sub-section (4) at any time before the 1st day of April, 1992.] (4) Without prejudice to the powers conferred on him by any other provision of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of this Act shall be construed as references to those provisions as for the time being in force and applicable to the relevant assessment year. (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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. In this view of the matter, the writ petition is allowed, the impugned order is set aside and the matter is remitted to the Commissioner of Income Tax, Bhatinda (erstwhile Commissioner of Income Tax, Jalandhar) to decide the application, in accordance with law, within three months from the date of receipt of a certified copy of this order. CWP No.12904 of 1990 (Inderjeet Mehta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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