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TMI Blog2014 (1) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... ven one time for one year - the inclusion of any amount over and above the tax and interest payable, such as penalties determined under various provisions as well as the assumption that such amount is collectively payable is without the authority of law. The assessee has been able to demonstrate that payment of tax and interest had been made in respect of the years 1981-82 to 1984-85. The impugned order is set aside in totality in respect of these assessment years - W. P. (C) 3129/1992 - - - Dated:- 2-1-2014 - S. Ravindra Bhat And R. V. Easwar,JJ. For the Petitioner : Mr. Satyen Sethi with Mr. Arta Trana Panda, Advocates. For the Respondents : Mr. Rohit Madan, Sr. Standing Counsel with Mr. Ruchir Bhatia, Jr. Standing Counsel. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.03.1988 20 months 1987-88 30.06.1987 06.12.1988 17 months 1988-89 30.06.1988 10.08.1989 13 months 3. The Commissioner by the impugned order was of the opinion that having regard to Section 273A(3), the assessee was a persistent defaulter and, therefore, could not be granted the benefit of waiver sought for. The impugned order also proceeded on the footing that the assessee had neither paid nor made satisfactory arrangement for the payment of tax. Lastly, the Commissioner was of the opinion that having regard to the conditions spelt out in Section 273A(4), the present petitioner could not be afforded relief. 4. The petitioner argues and her counsel submits in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Constitution of India unless the approach or interpretation of the statutory authorities is patently illegal. Counsel emphasised that despite the matter being heard twice, the petitioner was unable to show as to when he has made satisfactory arrangement for payment of tax and interest. 6. As is evident from the impugned order, the Commissioner had to contend with an application under Section 273A of the Act and the language of the said provision opens with a non obstante clause. Applying first principles, it is evident that when such discretion is allowed it has to be generally construed in the broadest terms without placing a narrow interpretation. So viewed, it is evident that the basic conditions which are to be considered by the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 had to be paid or arranged. 8. The second issue which this Court has to decide is as to the meaning and effect of the term satisfactory arrangement for payment of interest and tax. Here this Court is of the opinion that the view taken by the Bombay High Court in Krishnan Gopi (supra) is apt. The question of considering whether the assessee had paid or had made satisfactory arrangement for payment of the amount of tax and interest can be said to arise only upon determination of such amount by the revenue and the concerned assessing authority. The judgment in Krishnan Gopi (supra) even appears to suggest that the onus in such cases is in the first instance upon the revenue if the issue arises before the Court. This view also appears to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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