1989 (7) TMI 53

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Constitution seeking certiorari for quashing of the order of the Commissioner of Income-tax, Allahabad, dated October 14, 1987, passed under section 273A of the Income-tax Act. The assessee (petitioner) voluntarily filed the return for the assessment year 1983-84 on March 31, 1986, whereas it should have been filed by June 30, 1983. It showed an income of Rs. 1,04,300. The return was filed w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tled to deduction of recovery of tax (?) and not penalty. Against that order, the present writ petition has been filed. Counsel cited a number of rulings before us to which reference is not required to be made. We are not required to go into various authorities cited. The Commissioner has held on erroneous grounds that penalty could not be waived on account of the delay in filing the return by th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X