9911796707
TMI Blog2004 (2) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner has conveyed to the petitioners that he is unable to act in the matter, no exception can be taken. No legal right of the petitioners is involved nor is there any inaction on the part of the respondent authority - Commissioner could not have entertained the application for granting any relief as he does not have the power to extend such relief to persons like the petitioners in terms of the notification. - - - - - Dated:- 25-2-2004 - Judge(s) : D. V. SHYLENDRA KUMAR. JUDGMENT D. V. SHYLENDRA KUMAR J. -In all these writ petitions the writ petitioners are assessees under the provisions of the Income-tax Act, 1961 ("the Act" for short). The grievance of the petitioners is that though they had sought for certain relief from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applications claiming relief in terms of paras. 2(a) and 2(b) of this notification, the minimum that is required on the part of the respondent CIT is to furnish them with an order indicating as to whether they can be given such a relief or not and if no such relief is given, the reasons for which the relief is denied to them. Learned counsel, submits that the relevant portion of this notification reads as under: "Income-tax Act, 1961: Notification under section 119(2(a): Reduction or waiver of penal interest for late filing of return of income, etc.: Authorisation of powers to Chief Commissioners and Directors-General (Investigation) Notification No. . . ., dated 23rd May, 1996. In exercise of the powers conferred under clause (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken place, within the time specified in this behalf and the Chief Commissioner or, as the case may be, Director-General is satisfied having regard to the facts and circumstances of the case that the delay in furnishing such return of income cannot reasonably be attributed to the assessee. (b) Where during the course of search and seizure operation under section 132 of the Income-tax Act, cash is seized which is not allowed to be utilised for payment of advance tax instalment or instalments as they fall due after the seizure of cash and the assessee has not paid fully or partly advance tax on the current income and the Chief Commissioner or the Director-General is satisfied that the assessee is unable to pay the advance tax." The peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is communicated under the seal and signature of an Assistant Commissioner acting on behalf of the Commissioner. A writ of mandamus can be issued if the petitioner has a legal right in his favour and there is inaction on the part of a public authority who has a corresponding obligation to give effect to the right and who is duty bound to perform a public duty. In the instant case, the petitioners' case is not even that they qualify as per the notification for claiming the relief that is extended under the notification. It is not within the hands or power of a Chief Commissioner to extend a benefit to an assessee which is not given or conferred on him under the very notification. It is not even the assertion of any of these petitioners th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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