2004 (4) TMI 35

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... table to the assessee or not - In the present case, specific findings have been recorded by commissioner that there was delay which could be attributed to the assessee. - That being the case, when the Commissioner has in exercise of jurisdiction vested in him come to a particular conclusion on the facts for reasons which are recorded in the impugned orders, it would not be proper for us to interfe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... relying upon the judgment of this court in C.W. No. 2009 of 1988, dated October 23, 2003, in the case titled J.K. Synthetics Ltd. v. CIT [2004] 265 ITR 411 (i.e., in the case of the assessee itself) for the assessment year 1975-76, submitted that these petitions should also be allowed and similar directions should be given so as to enable the Assessing Officer to decide the matter. In the said cas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... matter, the impugned orders cannot be sustained." In the instant case, however, we find that, after examining the material, the Commissioner, while passing the impugned orders has specifically noted the findings that there was delay which could be attributed to the assessee. It is also required to be noted that the Commissioner while passing the order has also pointed out that for a particular .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X