TMI Blog2013 (10) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner shall while considering an application under Section 273-A of the Act, confine his consideration to factors referred to in Section 273-A of the Act and to no other factor. Thus, if the Commissioner while exercising power under Section 273-A of the Act places sole reliance upon grounds that led to imposition of penalty and interest, such an exercise of power, would in essence, be contrary to power conferred by Section 273-A of the Act. While exercising power under Section 273-A of the Act the Commissioner is required to confine his consideration to factors set out in the sub-sections of Section 273-A of the Act and to no other factor. - CWP NO. 4332 OF 1993 - - - Dated:- 16-8-2013 - Rajive Bhalla And Dr. Bharat Bhushan Parsoon, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the revenue submits that during survey proceedings, against the petitioner's husband certain accounts and fixed deposits, in the joint names of the petitioner and her husband were discovered. The filing of returns thereafter cannot be said to be voluntary so as to invite consideration under Section 273-A of the Act. The petitioner and her husband did not file returns and it was only when the concealed income was detected, did the petitioner file returns. The application, under Section 273-A of the Act, has, therefore, been rightly rejected. 4. We have heard counsel for the parties, perused the pleadings as well as the impugned order and as dispute, in the present case, relates to power conferred upon a Commissioner of Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disclosure of such particulars; (c) in the cases referred to in clause (iii), has, prior to the issue of a notice to him under sub-section (2) of section 139, or where no such notice has been issued and the period for the issue of such notice has expired, prior to the issue of notice to him under section 148, voluntarily and in good faith made full and true disclosure of his income and has paid the tax on the income so disclosed, and also has, in all the cases referred to in clauses (a), (b) and (c), co-operated in any enquiry relating to the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (4) Without prejudice to the powers conferred on him by any other provision of this Act, the Commissioner may, on an application made in this behalf by an assessee, and after recording his reasons for so doing, reduce or waive the amount of any penalty payable by the assessee under this Act or stay or compound any proceeding for the recovery of any such amount, if he is satisfied that- (i) to do otherwise would cause genuine hardship to the assessee, having regard to the circumstances of the case; and (ii) the assessee h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est, such an exercise of power, would in essence, be contrary to power conferred by Section 273-A of the Act. While exercising power under Section 273-A of the Act the Commissioner is required to confine his consideration to factors set out in the sub-sections of Section 273-A of the Act and to no other factor. 6. A perusal of the impugned order reveals that before passing the order, the Commissioner obtained a report dated 23.01.1982 from the Deputy Commissioner of Income Tax, Chandigarh Range, Chandigarh, which clearly records that income tax returns were filed voluntarily. The Commissioner of Income Tax ignored this report, as well as the fact that survey proceedings were conducted against the petitioner's husband and not against the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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