1983 (4) TMI 21

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..... after referred to as " the Act For the assessment years 1971-72, 1974-75 and 1976-77, the petitioner filed her returns before the second WTO, Hubli (hereinafter referred to as " the WTO "), beyond the period provided by the Act and on an examination of them, the WTO completed the assessment and notices of demand were also issued. Some time thereafter the WTO initiated proceedings for imposition .....

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..... judicial discretion vested in him by s. 18B of the Act. Sri K. Srinivasan, learned counsel for the Revenue, sought to justify the impugned order. In his brief order the Commissioner has rejected the application made by the petitioner on the sole ground that there was delay in filing the returns, which was not at all in dispute. An application under s. 18B of the Act for waiver or reductio .....

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..... d order is liable to be quashed. As the Commissioner has not considered the application and disposed of the same in conformity with law, there is no alternative for this court except to direct him to re-examine the same and dispose it of in accordance with law. In the light of the above discussion, I quash the impugned order and direct the Commissioner to restore the application made by the .....

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