9911796707
TMI Blog2007 (3) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... the present writ petition filed under article 226 of the Constitution of India the petitioner seeks a writ, order or direction in the nature of certiorari for quashing the order dated December 15, 1989, passed by the Commissioner of Incometax, Meerut, under section 273A of the Income- tax Act, 1961 hereinafter referred to as the "Act". 2 The facts giving rise to the present writ petition are as follows: 3 The petitioner is a Hindu undivided family. A search was conducted by the Income-tax Department in the residential premises of Roshan Lal, a member of the Hindu undivided family on March 15, 1983, when certain incriminating materials and documents were found in the search. The petitioner filed returns of income for the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub section (4) of section 273A of the Act, which ought to have been considered and taking into consideration the genuine hardships the petitioner was facing, the amount of interest and penalty should have been waived. The Commissioner of Income-tax had not at all considered the question of genuine hardship being faced by the petitioner while rejecting the prayer for waiving the amount of interest and penalty under uh-section 4 of section 273A of the Act. 7 Shri Shamboo Chopra, learned standing counsel, submitted that t Commissioner of Income-tax, has recorded a finding of fact that both the persons, namely, Ram Lal and Roshan Lal, according to the submission of the petitioner in the application under section 273A, were living and mess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3A of the Act and had come to the conclusion that as both the persons were living jointly and also messing jointly, the return have been filed after the search was carried out, cannot be termed as voluntary. 10 We are of the opinion that the Commissioner (Income-tax) in passing the order has not committed any illegality as the return having been filed after the search was carried out cannot be termed as voluntary under sub section (1) of section 273A of the Act. So far as the claim under sub-section (4) is concerned, the Commissioner of Income-tax while rejecting the petition has held as follows: "As regards the request that the matter may be considered under section 273A(4) concerning hardship, the facts and circumstances (i) non-d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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