9911796707
TMI Blog2001 (11) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... f his legal heirs. After the death of the said assessee, the petitioner was able to find out that some of the investments made by the assessee in different years and the income derived from such investments had not been disclosed by him in his returns. The writ petitioner voluntarily filed the returns for the assessment years 1984-85 and 1987-88 to 1990-91 and further requested the Income-tax officer (hereinafter referred to as "the ITO") to reopen the assessments for the said assessments years under section 147/148 of the said Act. The writ petitioner further informed the Income-tax Officer that the said deceased also failed to disclose some amounts for the assessment years 1983-84, 1985-86 and 1986-87 and filed the returns for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission and/or approval was required by the Commissioner to deal with the matter and accordingly he submitted that the Commissioner could not have sent the matter before the Chief Commissioner for his approval. Therefore, he contended that the act on the part of the said authorities is wholly and fully a misconstruction of the said sections and they did not apply their minds properly. He further contended that it is not necessary for the assessee to show under section 273A(1) that there is genuine hardship in order to obtain waiver of the penalty under section 271(1)(c)(iii) and he further contended that the conditions fulfilled by the writ petitioner to get such benefit. He further contended that the Commissioner has sent the matter before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application under section 273A praying, inter alia, for waiver of penalty under section 271(1)(c)(iii) of the said Act. He further contended that the application under section 154 of the said Act was filed against the order dated February 20, 1996, which was rejected on July 30, 1996, by the Commissioner of Income-tax. The writ petitioner again filed such application under section 154. In view of the fact that the application filed by the petitioner for waiving the interest it cannot be treated as the order passed by the authorities as incorrect. He further contended that the order under section 273A of the said Act has merged with the order passed under section 154 of the said Act. Therefore, the said order is also appealable. The writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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