9911796707
TMI Blog2013 (10) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... der Sections 139 or 148 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') and paid income tax as assessed. The assessment was framed on 29.12.1989 by levying penalty and interest. As the petitioner fulfilled conditions laid down in Section 273-A of the Act, she filed an application for waiver or refund of penalty/interest. The application was dismissed without considering the fact that the returns were filed voluntarily and without issuance of notice under Sections 139 or 148 of the Act. It is further submitted that as the petitioner satisfies factors set out in Section 273-A of the Act, the impugned order based upon a survey conducted under Section 133-A of the Act against the petitioner's husband, cannot be a ground to de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on a person under clause (i) of sub-section (1) of section 271 for failure, without reasonable cause, to furnish the return of total income which he was required to furnish 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- (a) in the case referred to in clause (i), has, prior to the issue of a notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessed over the income returned is of such a nature as not to attract the provisions of clause (c) of sub-section (1) of section 271. (2) Notwithstanding anything contained in sub-section (1),- (a) if in a case the penalty imposed or imposable under clause (i) of sub-section (1) of section 271 or the minimum penalty imposable under section 273 of the relevant assessment year, or, where such disclosure relates to more than one assessment year, the aggregate of the penalty imposed or imposable under the said clause or of the minimum penalty imposable under the said section for those years, exceeds a sum of one hundred thousand rupees, or (b) if in a case falling u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om him: Provided that where the amount of any penalty payable under this Act or, where such application relates to more than one penalty, the aggregate amount of such penalties exceeds one hundred thousand rupees, no order reducing or waiving the amount or compounding any proceeding for its recovery under this sub-section shall be made by the Commissioner except with the previous approval of the Board. (5) Every order made under this section shall be final and shall not be called into question by any court or any other authority." 5. A perusal of Section 273-A of the Act, reveals that the case of the petitioner falls under Section 273-A(1)(ii)(a)(b) of the Act and, therefore, required the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 139(8) or Section 139 or Section 148 of the Act was ever served upon the petitioner before she filed her returns. The Commissioner has while holding that the return was not voluntary as it was filed only after it was called for by the Income Tax Department, ignored the fact that no such notice or order is available on record.
7. In view of what has been recorded hereinabove, the writ petition is allowed, the impugned order is set aside and the matter is remitted to the Commissioner of Income Tax, Patiala, for deciding the application filed under Section 273-A of the Act, afresh and in accordance with law.
8. Parties are directed to appear before the Commissioner of Income Tax, Patiala, on 23.09.2013. X X X X Extracts X X X X X X X X Extracts X X X X
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