TMI Blog1998 (6) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... writ of certiorarified mandamus to call for the records of the first respondent in C. No. 1121(75)III of 1988, and consequently to direct the first respondent to grant the order waiving interest for the assessment year 1984-85 to the petitioner. In support of the writ petition, the petitioner herein has filed an affidavit wherein he has narrated all the facts and circumstances that forced him t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he only point that arises for consideration in this writ petition is, as to whether there are any valid grounds to allow this writ petition or not. In this case the petitioner herein filed a return of income on June 28, 1984, declaring a total income of Rs. 15,76,580. The second respondent herein completed the assessment only on February 3, 1987, determining the total income of Rs. 28,01,140, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before levying a penalty is bad and not in accordance with law. In this regard, learned counsel relied on the following judgments of the Supreme Court (sic) (1) Malayalam Plantation's case [1988] 174 ITR 587 (Ker); and (2) M. G. Bros.'s case [1985] 154 ITR 695 (AP). That apart he also relies on a case decided by this court in W. P. No. 11477 of 1986, dated December 20, 1986. It is also contended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the levy of interest would not have been huge amount and also that without the fault of the petitioner, the petitioner should not be penalised and that, therefore, the order passed by the second respondent is contrary to law, facts and without justice. In such circumstances, learned counsel appearing for the petitioner submitted that the matter may be remanded to the second respondent for a fresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein is hereby quashed and the matter is remanded to the second respondent for fresh disposal, after giving an opportunity to the petitioner herein and the second respondent is hereby directed to dispose of the matter on the merits and in accordance with law within ninety days from the date of receipt of a copy of this order. In the circumstances, there will be no order as to costs. Consequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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