9911796707
TMI Blog1980 (2) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly, he filed his returns for the aforesaid years. Thereafter, the ITO issued a notice under s. 148 of the Act asking him to file returns for the assessment years 1969-70 and 1970-71. This notice was served on him on October 18, 1973, and, accordingly, he filed his returns on October 22, 1973, showing the incomes which were not liable for assessment. Penal proceedings under s. 271(1)(a) were started against the petitioner and interest was also charged under ss. 139 and 217 for delay in submitting the returns and for non-payment of advance tax. The petitioner filed an application before the ITO under ss. 139(8) and 215(4) of the Act for waiver of interest. The ITO, after considering the reasons given by the petitioner for the delay in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years 1969-70 and 1970-71, a few days after the receipt of such notice. It is also not disputed that the reasons stated by the petitioner were accepted for the delay in filing the returns and the imposition of interest was waived by the ITO. The only point in dispute is in respect of the imposition of penalty. The petitioner contends that while waiving interest, the reasons for the delay in filing the returns for the years 1969-70 and 1970-71 having been accepted as reasonable cause for the delay, the very same consideration should have been applied in respect of the imposition of penalty and, as such, he should have been exempted from the penalty. From the petition filed by the petitioner, it appears that it was contended that there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und on which the order is based is that the petitioner did not co-operate with the Revenue in filing the returns in time and he filed returns in pursuance of a notice issued by the Department. The grounds taken by the petitioner for the exemption of penalty in his petition filed before the authorities contain the submission and also reference to the decision of the Andhra Pradesh High Court. Apparently, these grounds have not been take into consideration learned Commissioner. It is not disputed that the ITO can hold that no penalty should be imposed if the default was for good and sufficient reasons. For subsequent periods as well as for the period under consideration there was a delay in submitting the returns. Interest has been waived for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, though prima facie the order appears to be a speaking order. This amounts to wrong exercise of jurisdiction and lack of fair play. In such circumstances, we consider it necessary that the learned.. Commissioner should reconsider the matter and take into consideration the contentions raised by the petitioner. Reliance has been placed by the learned standing counsel on the case of Swaran Singh v. State of Punjab [1976] AIR 1976 SC 232. This was case relating to appreciation of evidence. It has been held in this decision that the limitation in a case of issue of a writ of certiorari necessarily means that findings of fact reached by the inferior court or tribunal as a result of the appreciation of evidence cannot be reopened or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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