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TMI Blog1983 (7) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... for considering the prayer for interim relief. As the parties have exchanged their affidavits, learned counsel appearing for them requested that instead of considering the prayer for interim relief, we should hear and dispose of the petition itself on merits. We have accordingly heard counsel for both the parties on merits of the petition itself and are proceeding to dispose of the same. By th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ------- Assessment year Penalties imposed Interest charged u/s. 271(1)(a) u/s. 139(8) --------------------------------------------------------------------------------------------------------------------------------------------------- 1973-74 11,760 7,056 1974-75 9,820 4,804 1975-76 1,080 1,615 ------------------------------------------------------------------------------------ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad been assessed to tax ever since the assessment year 1969-70. Aggrieved, the petitioner has approached this court for relief under art. 226 of the Constitution. The case of the petitioner before us is that the Commissioner committed an apparent error in taking the view that in the instant case the requisite conditions laid down under s. 273A(1) of the I.T. Act for waiver/reduction of penaltie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith, made full and true disclosure of such particulars; (c) in the cases referred to in cl. (iii), has, prior to the issue of notice to him under sub-s. (2) of s. 139, or where no such notice has been issued and the period for the issue of such notice has expired, prior to, the issue of notice to him under s. 148, voluntarily and in good faith made a full and true disclosure of his income and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew was taken by the Punjab and Haryana High Court in the case of Dr. Paramjit Singh Grewal v. CIT [1980] 125 ITR 549. In the result, the petition succeeds and is allowed. The order of the Commissioner dated February 28, 1980 (annex. 1 to the writ petition) is quashed. The Commissioner is directed to reconsider the petitioner's prayer for waiving/reducing the penalties imposed under s.271(1)(a) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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