TMI Blog1993 (12) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned above, preferred an application under section 273A of the Act for waiver of the same. By the impugned order, the respondent found as follows : " . . I find that, even though the assessee filed the returns of income voluntarily before the issue of notices under section 139(2)/148 of the Income-tax Act, she cannot be treated to have complied with the provisions of section 273A for the purpose of waiver of interest and penalty. For the assessment years 1974-75 and 1975-76, the assessee has not paid even the tax on the admitted income and the entire tax raised by the Income-tax Officer is still outstanding. For the assessment years 1968-69 to 1973-74, there are still tax arrears (which are final) and the assessee has not made any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent had violated the principles of natural justice. Apart from pointing out the fact that the petitioner was represented by one P. Gopalakrishna Rao, a person authorised by the assessee to appear on her behalf before the respondent, he also invited my attention to the files wherein the fact of giving an opportunity to the assessee through her representative was found. Learned counsel further submitted that the finding of the respondent that the assessee had not complied with the conditions precedent for invoking section 273A of the Act is absolutely right and the contention to the contrary is not correct. He placed reliance on a judgment of the Kerala High Court in P. A. Mohammed Abdul Khader and Co. v. CIT [1978] 112 ITR 552. I have con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the relevant assessment year. " (underlining mine). It is common ground that while submitting the returns, the petitioner had not paid the tax on the admitted income for the assessment years 1974-75 and 1975-76, vide paragraph 5 of the affidavit filed in support of this writ petition. Likewise, it is common ground that the petitioner has not paid the difference in tax between the income returned and the income assessed for all the other years. This being the admitted position, can it be said that she has complied with the conditions precedent for invoking section 273 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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