KAMALA M Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Petitioner was an assessee under the Income Tax Act. It appears that for the assessment year 1984-1985, the petitioner did not file return even in spite of a notice issued to her under S.148. In such circumstances, assessment was completed under S.144 of the Act. She sought complete waiver of the interest demanded by an application under S.220(2A) of the Act. A copy of this application is Ext. P1. That application was rejected by Ext. P2 order passed by the first respondent, the relevant portion of which, reads thus:

(2.) By order dated 29/05/2008, this Court granted stay of Ext. P2 order on condition that the petitioner remits Rs.60,000/-. According to the petitioner, this condition has been complied with.

(3.) Reading of Ext. P2 shows that the ground on which the application was rejected is that the petitioner did not co - operate in the assessment proceedings by filing a return even in spite of a notice under S.148 issued to her. Having regard to the factual position that the petitioner did not file a return, this finding in Ext. P2 order is unassailable.