9911796707
TMI Blog1995 (1) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... Officers at different times with regard to different assessment years. As there was failure to file the return in time penalty was imposed and interest was levied. Against the imposition of the penalty and levy of interest one single application was filed under section 273A with regard to several assessment years. The Commissioner of Income-tax who was competent to deal with the matter waived the payment of penalty and interest with regard to one assessment year but with regard to other assessment years, the prayer was declined. One such order is annexure P-4. For facility of reference the complete order is reproduced below : " ANNEXURE P-4 OFFICE OF THE COMMISSIONER OF INCOME-TAX, BHOPAL Name and address of the assessee : Shivnarain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xure P-4, is liable to be set aside on the short ground that this is not a speaking order. This order merely scores out the alternatives given on a printed form. As such, the order, annexure P-4, cannot be said to be a speaking or reasoned order. It has necessarily to be set aside on this short ground above. Apart from this, reference be made to a decision given by the Karnataka High Court reported as : CIT v. Mansaram Sukhdev Gunj [1993] 201 ITR 1 (Kar). It was said : " The Commissioner held that the petitioner had satisfied the conditions for the assessment years 1981-82 and 1982-83 and waived the same to an extent of 50 per cent. In respect of the other years, the Commissioner took the view, that as only one disclosure can be made fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. " The above view does support the assessee. But without expressing any final opinion with regard to this matter, this matter is remanded to the Commissioner of Income-tax, Bhopal, to pass a speaking order. The question as to whether the petitioners are entitled to the benefit of waiver when one single application is filed with regard to several years be examined. The effect of amendment made by the Finance (No. 2) Act of 1991 be also taken note of. Learned counsel appearing for the Revenue has stated that the assessee has not deposited the tax. It is seen that no interim order was passed by this court. The Revenue would be at liberty to recover the tax which is primarily due from the petitioner-assessee. In case it is a condition pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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