9911796707
TMI Blog1985 (8) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... for waiver of various penalties and interest levied under various sections of the Act for the assessment years 1969-70 to 1978-79 has been rejected primarily on the ground that he had filed the returns for the years 1969-70 to 1977-78 after the issuance of notices under section 148 of the Act and in the light of that it could not be held that the returns had been filed voluntarily. It is not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30, 1978 (annexure P. 2). As per this order, the assessee also agreed that penalties and interest under various sections were leviable and were to be charged from him as per the Provisions of the Act. It was in the light of this that he claimed the waiver of penalties and interest under different heads specified in section 273A. As already pointed out above, the Commissioner has turned down this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... --------------------------------------------------------------------------------------- 1969-70 30-3-1978 31-3-1978 29-2-1980 1970-71 14-4-1978 26-3-1979 29-2-1980 1971-72 14-4-1978 31-10-1979 29-2-1980 1972-73 14-4-1978 31-10-1979 29-2-1980 1973-74 14-4-1978 31-10-1979 29-2-1980 1974-75 14-4-1978 26-3-1979 29-2-1980 1975-76 14-4-1978 26-3-1979 29-2-1980 1976-77 14-4-1978 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner again appears to be right in submitting that the assessee had claimed waiver of penalties under three heads as specified under section 273A of the Act but the learned Commissioner has not even adverted to those claims while passing the impugned order. In the light of the above, I allow this petition and set aside the order, annexure P-8, with the direction that the case be sent back ..... X X X X Extracts X X X X X X X X Extracts X X X X
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