TMI Blog2004 (3) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... er the detection in pursuance of the search. He has also found that the order of penalty has attained finality by virtue of it having been affirmed by the appellate authority. – Thus, this court will not interfere with the order only on the ground that on appraisal as an appellate forum different view can be taken. - We do not find any merit in this writ application and it is accordingly, dismissed. - - - - - Dated:- 25-3-2004 - Judge(s) : NAGENDRA RAI., S. N. HUSSAIN. JUDGMENT Heard learned counsel for the parties. The present application has been filed for quashing the order dated March 12,1991, as contained in annexure 10, passed by the Commissioner of Income-tax, Patna, rejecting the application filed by the petitioner for wai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ember 29, 1986, a notice was issued by the Commissioner of Income-tax, Patna, that the Patna office has no jurisdiction to hear the application filed on March 1, 1985, when the jurisdiction was conferred on it on June 6, 1985. Thereafter, it appears that on February 21,1990, the then Commissioner of Income-tax, Patna, made a recommendation to the Board for giving approval to the waiver/reduction of penalty and interest. Thereafter, it appears that the Board did not approve the same and on March 12, 1991, a final order was passed, which has been impugned in this writ petition, rejecting the claim of the petitioner on three grounds: firstly, that the application filed under section 273A of the Act was not maintainable before the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the notice was issued, the Patna office was vested with the jurisdiction. Section 273A(1) of the Act provides suo motu power of waiver on the Commissioner also and as such even if it is assumed that the application was not maintainable, once the matter was brought to his notice, that application ought to have been entertained in exercise of the suo motu power even though initially he lacked jurisdiction but later on he got jurisdiction and as such on this technical ground, we are of the view that the application should not have been rejected. However, had the application been rejected on this ground alone, we would have remanded the matter, but from the perusal of the impugned order, we find that the Commissioner of Income-tax, Patna, ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
