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TMI Blog1989 (10) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... o applications under article 136 of the Constitution are directed against two separate orders made by the Central Board of Direct Taxes and communicated on March 2, 1987, declining to waive the demand of interest made by the Income-tax Officer, Central Circle XVI, Madras, under section 220(2) of the Income-tax Act, 1961 (hereinafter "the Act"), in exercise of the powers under section 220(2A) of the Act. The claim related to the assessment years 1979-80 and 1982-83. The assessee-petitioner applied for waiver on November 5, 1986, when the Income-tax Officer, by his separate orders dated September 9, 1985, claimed in respect of the assessment year 1979-80 interest of Rs. 2,06,547 and for the other year a sum of Rs. 1,63,000. The Income-tax O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot disputed that the power under sub-section (2A) is discretionary. The petitioner has not produced a copy of its petition before the Board. There is, however, an averment in the special leave petitions that request had been made to the Board to afford a personal hearing before the petitions under sub-section (2A) were disposed of. Sub-section (2A) indicates that the decision of the Board in regard to the three aspects mentioned therein is to be made on the basis of the report of the Commissioner. The order shows that the report of the Commissioner has been taken into consideration. It is not even the petitioner's assertion that the Commissioner's recommendations have not been accepted by the Board. There is no procedural statutory requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the Commissioner's report and an opportunity to canvass that the contents thereof, to the extent they went against it, were incorrect. We do not think there is scope to contend that the assessee is entitled to such a procedural safeguard. Our conclusion is, however, confined to the facts of the case and as and when the question arises in a different situation, the matter may be open to examination. An objection has been taken by the Revenue to the maintainability of the petitions under article 136 of the Constitution as the petitioner, instead of going before the High Court, has come directly to the Supreme Court. Reliance was placed by Dr. Gauri Shanker for the Department on the observations of this court in P. N. Kumar v. Municipal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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