1988 (10) TMI 9

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..... it for filing a late return treating the firm as unregistered for the purposes of imposition of penalty and also by the order passed by respondent No. 2, the Commissioner of Income-tax, on its application under section 271(4A) of the Income-tax Act, 1961 (for short hereinafter called "the Act"), on October 10, 1975, rejecting the prayer of the petitioner to condone the delay on imposition of pena .....

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..... d in Writ Petition No. 151 of 1976 [1990] 181 ITR 146 (J. K.) by which decision this petition is also covered, I allow the present petition, quash the impugned order passed by the learned Commissioner on October 10, 1975, and direct that respondent No. 2 shall reconsider the application of the petitioner on merits and decide it afresh according to law. The parties, however, are left to bear th .....

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