9911796707
TMI Blog1998 (6) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... tax, Andhra Pradesh, bearing No. CC/Tech/104(32) of 1996-97 dated January 27, 1998, is under challenge in this writ petition. The petitioner filed an application for waiver of interest levied under sections 234A, 234B and 234C of the Income-tax Act in respect of the assessment year 1992-93. After giving an opportunity of hearing to the petitioner, the Chief Commissioner passed the following crypti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turn of income for the relevant year and paid the entire tax due on the income assessed except the amount of interest. It is the contention of the petitioner that his case comes under para. 2(e) of the said order which reads as follows : "Whether a return of income could not be filed by the assessee due to unavoidable circumstances and such return of income is filed voluntarily by the assessee o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Board's order. Reliance is placed, inter alia, on the decision of this court in Sujatha Rubbers v. ITO [1992] 194 ITR 355. It is also contended that the Commissioner ought to have passed a reasoned order. A perusal of the file makes it clear that the Chief Commissioner rejected the application in toto on the ground that the "facts of the case as mentioned in pages 3, 4 and 5 do not war ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vitiated by non-application of mind to the relevant aspects placed before him. Moreover, the question whether the return filed is voluntary or not is at least a debatable point. On the totality of the facts and circumstances and having regard to the contentious issues, the Chief Commissioner ought to have passed a reasoned order. For the reasons stated above, we set aside the impugned order and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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