1989 (7) TMI 53 - HC - Income Tax

Summary

Haji Ismail and Company filed a writ petition seeking to quash an order of the Commissioner of Income-tax for imposing penalty. The petitioner filed the return late, but without any notice. The Commissioner wrongly refused to waive the penalty without considering relevant circumstances. The High Court allowed the petition, quashed the order, and directed the Commissioner to reconsider the matter.