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TMI Blog2019 (5) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... rvation made by the Learned Single Judge, will not influence the reconsideration of these applications for waiver of interest at the hands of the Chief Commissioner of Income Tax, as the same cannot be treated as finding of facts by the learned Single Judge, but it is only the reasons or observations made for remanding back the matter. Therefore, the Chief Commissioner of Income Tax shall decide the applications for waiver of interest afresh in accordance with law uninfluenced by the observations of the Learned Single Judge. - W.A.(MD)Nos.1426 and 1427 of 2011 - - - Dated:- 27-3-2019 - Dr. Justice Vineet Kothari And Mrs. Justice T. Krishnavalli For the Appellants : Mr.N.Dilip Kumar, S.C.for Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground, that he exercised the delegated power in pursuance to the Board's order under Section 119(2)(a) in No.400/29/2002-IT(B) dated 26.06.2006, by superseding earlier orders dated 23.05.1996, and 30.01.1997, only in specified classes of cases. The learned Chief Commissioner, Income Tax was of the view, that the delegated power can be exercised strictly within the parameters of specific delegation, and there is no discretion with the delegate, to determine the matter beyond the said parameters. The case of the petitioner was held to be not falling within the ambit of order, delegating the powers of interest charged under Sections 234-A, 234-B or 234-C of the Act were made out. 11.The learned Chief Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Income Tax and another) decided on 27.02.2007, wherein this Court was pleased to lay down, that the learned Chief Commissioner of Income Tax can waive or reduce the interest, if he satisfied, that it is a fit case to do so, on the facts and circumstances of the case. The Chief Commissioner of Income Tax, in view of the law, laid down by this Court can consider the facts of the case of the Assessee, for waiver or reduction of interest, subject to his satisfaction, that the facts and circumstances making out a case for doing so. 14.There is force in the contention of the learned counsel for the petitioner. The impugned order proceeds on the presumption, as if the learned Chief Commissioner of Income Tax did not have jur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n formed by the petitioner was sufficient, and could be treated to be an unavoidable circumstances was required to be gone into, and decided. The impugned order is completely silent on this. The impugned order, therefore, deserves to be set aside even on this ground. 18.The learned Standing Counsel for the respondents contended that the impugned order does not call for any interference, as the learned Chief Commissioner of Income Tax had rightly come to the conclusion, that the disclosure was not voluntarily as the Revised Returns were filed only on 10.07.1996, ie., after issuance of Notice dated 26.06.1996. 19.This contention of the learned Standing Counsel for the respondents deserves to be noticed to be reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After hearing the learned counsel on either side, we are satisfied that since the matter has been only remanded back to the learned Chief Commissioner of Income Tax for reconsidering the applications for waiver of interest for the assessment years 1993 1994 and 1994 1995, we are not inclined to interfere with the same. However, we make it clear that any observation made by the Learned Single Judge, will not influence the reconsideration of these applications for waiver of interest at the hands of the Chief Commissioner of Income Tax, as the same cannot be treated as finding of facts by the learned Single Judge, but it is only the reasons or observations made for remanding back the matter. Therefore, the Chief Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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