9911796707
TMI Blog1986 (3) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the Commissioner of Incometax, Jalandhar, the respondent, through the present writ petition. The facts, in brief, are that the petitioner moved an application for waiver of penalty under section 273A of the Income-tax Act, 1961 (hereinafter called " the Act "), and the interest charged under sections 139(8) and 217 of the Act from him for the assessment year 1972-73 by invoking the powers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was accordingly taxed. The respondent thus concluded that his claim that the return of income for the assessment year 1972-73 was filed voluntarily, even though it had been filed without the issuance of a notice under section 139(2) of the Act, cannot be accepted. It was observed that the condition for being entitled to the benefit under section 273A of the Act, the return should have been filed n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t if he is satisfied that such a person has in a case referred to in clause (i) has voluntarily and in good faith made a full disclosure of his income prior to the issuance of notice to him under section 139(2) and that he co-operates in an enquiry relating to the assessment of such income and has either paid or made satisfactory arrangement for the payment of tax or interest payable in consequenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove position of law, has rejected the application of the petitioner under section 273A of the Act, vide his order annexure P-4, on considerations which were not at all relevant for its adjudication. The order, annexure P-4, cannot, therefore, be sustained. , Consequently, I allow this petition, quash the order, annexure P-4, and direct the respondent to consider the application of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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