TMI Blog2006 (2) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue as to whether clause 2(e) is applicable since this question is no more res integra having been decided by this court and that the said authority shall decide the quantum while considering the question of waiver. - petition of the assessee praying for waiver of interest shall now be decided by a competent authority/officer - - - - - Dated:- 15-2-2006 - Judge(s) : A. K. YOG., PRAKASH KRISHNA. JUDGMENT All the respondents (respondents Nos. 1 and 2) represented by Sri R. K. Upadhyay. As contemplated under the rules of the court, and as there are no disputed facts, as a consequence whereof no counter and rejoinder affidavit is required, this petition is being decided finally at the admission stage. To appreciate the facts (as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 1992-93. The claim was made under the instructions of the Central Board of Direct Taxes dated May 23, 1996. 8. That, by order dated January 31, 2000 the above application of the petitioner dated January 3, 1997 was rejected by the Chief Commissioner of Income-tax, Kanpur." Earlier also the petitioner filed Writ Petition No. 353 of 2000-(Om Prakash Trivedi v. Chief CIT), wherein the main relief claimed was to the effect that "issue a writ, order or direction in the nature of certiorari and quash the order dated January 31, 2000, passed, by the Chief Commissioner of Income-tax, Kanpur...to grant benefit under section 119(2)(a) of the Act read with circular of the Central Board of Direct Taxes dated May 25, 1996." The said writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -tax had rejected the application for waiver on the only ground that the return was filed after the detection by the Additional Director of Income-tax (Inv.), Unit-I and, therefore, it cannot be said to have been filed voluntarily is on an erroneous assumption of facts of law, the same cannot be sustained in the eyes of law. In view of the foregoing discussion, the order dated January 31, 2000 cannot be sustained and is hereby set aside. As the petitioner has fulfilled the condition mentioned in clause (e) of the Board's instructions dated May 23, 1996, the petitioner has made out a case of reduction/waiver of the interest. The Chief Commissioner of Incometax shall now pass a fresh order within a month from the date a certified copy of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3, 1997 (filed by the assessee requesting for waiver of interest) by recording his "finding" ignoring the "categorical finding" recorded by the Division Bench in its judgment and order dated August 5, 2005, quoted above. The High Court, after hearing the parties, having recorded categorical findings to the effect "as the petitioner has fulfilled the condition mentioned in clause (e) of the Board's instructions, dated May 23, 1996, the petitioner has made out a case of reduction/waiver of the interest...." it was not open to the aforesaid officer to sit in appeal over the judgment and order passed by this court; thus circumvent the said judgment and render the same ineffective and redundant. If the Department felt aggrieved, it should hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
