9911796707
TMI Blog1978 (8) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. Mr. Bhatt further says that, in view of the facts in this case, the matter may be decided on the statements made in the petition. It is clear that the first respondent, Commissioner of Income-tax, purported to exercise his power under s. 273A of the I.T. Act. The only question that was before him was to consider whether the conditions of cl. (c) of s. 273A(1) were satisfied or not. We are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ITO, subject to the prior approval of the IAC, under certain circumstances to reduce or waive interest in any of the cases falling under s. 139 and not merely under sub-s. (8) of s.139. These powers conferred on the Commissioner under s. 273A and on the ITO under r.117A are totally different. In the present case, we find that the order passed by the Commissioner that he has considered whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consider under cl. (c) of s. 273A(1). Under these circumstances, this special civil application is allowed and the order, annex. " F " to the petition, being the order dated April 27, 1978, passed by the first respondent, is quashed and set aside. Under the circumstances, the Commissioner is directed to take up for reconsideration the petitioner's application under s. 273A and to determine it afre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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