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TMI Blog2010 (8) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... IT) had observed that this is not a fit case for waiver of penalty under Section 273-A. Hence present writ petition - assessee has cooperated in the assessment proceedings and the perusal of records show that the taxes and interest determined on the completion of assessment have been paid - mentioned in section 273-A (1) (b) for waiving the penalty were satisfied yet the application was rejected o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... report form the Assessing Officer was called for. Subsequently the application was rejected by the respondent no. 2 on 31.03.2006 that the Chief Commissioner of Income Tax ( The CCIT) had observed that this is not a fit case for waiver of penalty under Section 273-A. Hence present writ petition. 3. We have heard counsel for the petitioner and Sri Govind Krishna counsel for the respondents. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to why the CCIT did not consider it to be fit case for waiving the penalty despite the favourable report of the assessing officer. 6. The copy of the order of the CCIT was not filed alongwith the writ petition as according to the petitioner its copy was not given to him. The respondents have also not brought it on record. On 09.07.2010 the respondents were granted two weeks and no more to fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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