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TMI Blog2013 (10) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... e proper - A reading of the order of Commissioner waiving 70% of interest and penalty shows that no legal and valid reason has been given therefor - Assessee fulfilled the requirements as envisaged under Section 273A of the Act and the present case calls for complete waiver of interest and penalty for the assessment years 1982-83 to 1988-89 – Decided in favor of Assessee. - CWP No.10568 of 2012 - - - Dated:- 5-2-2013 - Ajay Kumar Mittal And Gurmeet Singh Sandhawalia,JJ. For the Petitioner : Mr. Aman Bansal, Advocate For the Respondent : Mr. Inderpreet Singh, Advocate ORDER Ajay Kumar Mittal,J. 1. Prayer in this writ petition filed under Articles 226/227 of the Constitution is for issuance of a writ in the nature of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90. Thereafter, the petitioner after calculating the interest of each of the relevant years submitted his income tax returns voluntarily on 27.2.1991 and the said returns were duly accepted by the concerned officer under Section 143(1) of the Act on 7.8.1992. The Assessing Officer while framing assessment levied interest under Sections 139(8) and 217 of the Act. The Assessing Officer also passed the order for issuance of penalty notices under Sections 271(1)(a), 271 (1) (c) and 273 of the Act. The penalty proceedings were later on dropped by the Assessing Officer vide separate orders. On 12.10.1992, the petitioner filed a petition under Section 273A of the Act for waiving of interest. The Commissioner of Income Tax, Rohtak waived the penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). However, the petition with regard to assessment year 1989-90 was rejected by this Court. According to the learned counsel, after the remand by this Court, the Commissioner of Income Tax on 1.2.2012 while deciding the application under Section 273A of the Act had even withdrawn the benefit of the waiver which had been allowed to the petitioner earlier. It was urged that the said action of the respondent-CIT was in grave violation of the mandate given by this Court while deciding CWP No.15887 of 1993 on 26.8.1996. 4. Learned counsel for the respondents supported the order passed by the Commissioner of Income Tax. 5. After hearing learned counsel for the parties, we find merit in the writ petition. 6. A Division Bench of this Court wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... absolute discretion upon the Commissioner to pass any order which he pleases to make. He is required to consider the application on the merits. 8. In the present case, this Court while remanding the case on earlier occasion in CWP No.15887 of 1993 had directed that keeping in view the observations made in Smt.Parkash Devi's case (supra) , the Commissioner of Income Tax shall pass fresh order under Section 273-A of the Act. The waiver of only 70% of the interest and penalty was held not to be proper while adjudicating the aforesaid writ petition. 9. A perusal of the impugned order herein shows that now the Commissioner of Income Tax has even withdrawn the said discretion which was exercised qua granting 70% of the waiver of total amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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