TMI Blog1977 (12) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... posed by the Income-tax Officer after passing the Assessment orders. For each of three years 1969-70, 1970-71 and 1971-72, penalties under section 273(b) were imposed and for the year 1970-71, in addition to the penalty under section 237(b), penalty under section 271(1)(a) was imposed. The Income-tax Act was amended with effect from October 1, 1975, and from that day section 273A was inserted. Under that section, the Commissioner of Income-tax has the power to reduce or waive penalties under section 271(1)(a) and also under section 273(b) if the conditions mentioned in section 273A are satisfied. The petitioner contended before the respondent that all the conditions prescribed by section 273A have been fulfilled in her case and, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh under sub-section (1) of section 139; or (ii) reduce or waive the amount of penalty imposed or imposable on a person under clause (iii) of sub-section (1) of section 271; or (iii) reduce or waive the amount of interest paid or payable under sub-section (8) of section 139 or section 215 or section 217 or the penalty imposed or imposable under section 273 ........" If he is satisfied that such person meets with the requirements of clauses (a), (b) or (c) and also has, in the cases referred to in clauses (a), (b) and. (c), co-operated in any enquiry relating to the assessment of 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 thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified in the section for the purpose of getting the penalty waived or reduced. When the assessee approaches the Commissioner under section 273A he does not dispute his liability to pay the penalty. All that he says is that he should be given the relief of reduction or waiver by the fact that the conditions specified in section 273A are satisfied. However, when an assessee files an appeal against the order of penalty, he is challenging the very imposition of penalty and his effort in the appeal is to show that, in the circumstances of his particular case, penalty was not imposable at all. This distinction between what can be urged in an appeal and what can be urged in proceedings under section 273A must be clearly borne in mind. The responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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