9911796707
TMI Blog1997 (1) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... r late filing of returns under section 271(1)(a) in respect of the assessment years 1979-80 to 1983-84 for various sums on each count detailed in the order. It has been found in the order itself that the assessee had filed returns of income voluntarily, and without issue of any notice under section 139(2) or 148 of the Act. It is also found that the assessee co-operated in the finalisation of the proceedings under the Income-tax Act. The only reason given in the order for rejecting it was that the amount due on account of the penalties and interest have not been paid by the assessee and stay was operating only up to February 25, 1990. According to the Commissioner, the pleadings of the assessee about making satisfactory arrangements for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e satisfactory arrangements for the payment of any tax or interest payable in consequence of the order passed under this Act in respect of the relevant assessment year. This clearly goes to show that payment of the demands in respect of which waiver is sought is not a sine qua non and the assessee is entitled to claim the benefit of the provisions even if it has made satisfactory arrangements for its payment. Whether the assessee has made payment or not has to be determined by the Commissioner himself, that is to say, the satisfaction about the satisfactory arrangements of payment has to be determined by the Commissioner with reference to whether in his opinion any satisfactory arrangements have been made or not. This necessarily requires a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that period has been made. On the contrary, the assessee had made applications on June 1, 1988, October 6, 1988, and March 30, 1989, before the Commissioner for deciding his application on March 26, 1987. That application was not to be decided until January, 1996. It is apparent that up to February 25, 1990, there was an interim order in favour of the assessee from the recovery of the amounts due during this period and it could not have been said that the assessee could still be required to make payment during that period. In spite of repeated requests by the assessee no attempt was made by the Commissioner to dispose of the application under section 273A and it was kept pending and it was only in January, 1996, that the authority awaken ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
