9911796707
TMI Blog2006 (5) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... ions 215, 217, 139(8), 271(1)(a) and 273 of the Income-tax Act, 1961, for the assessment years 1985-86 to 1988-89, has wrongly been rejected. The assessee-petitioner filed a petition on December 6, 1991, against the penalties levied, before the Commissioner of Income-tax, Jaipur and vide order dated March 31, 1993, after hearing on the petition filed by the petitioner has observed as under: "d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 273A may reduce or waive the amount of penalty imposed or imposable on a person under clause (iii) of sub-section (1) of section 271 or if he is satisfied that such person in the case referred in clause (ii), has, prior to the detection by the Assessing Officer of the concealment of particulars of income or the inaccuracy of particulars furnished in respect of such income, voluntarily a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of clause (c) of sub-section (1) of section 271." In support of his submissions, he placed reliance on the judgment rendered by this court in the case of Shiv Narain Dhabhai v. CWT [1980] 121 ITR 224 wherein this court has held as under (headnote): "The Commissioner of Wealth-tax was required to record a finding whether the assessee had voluntarily and in good faith made full and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 273A and after careful perusal of the order impugned dated March 31, 1993, passed by the Commissioner, it is not in doubt that without giving reason, the Commissioner of Income-tax has rejected the petition of waiver filed by the petitioner under section 273A of the Income-tax Act. And since no speaking order is passed by the Income-tax Commissioner, I deem it proper to remit the matter back ..... X X X X Extracts X X X X X X X X Extracts X X X X
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