B THANGAMMAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner is aggrieved by an order of the respondent, dated January 27, 1978, passed under section 273A of the Income-tax Act, 1961 (hereinafter referred to as "the Act") THE brief facts are the following.THE petitioner filed income-tax returns for the assessment years 1968-69 to 1975-76, on January 24, 1977. While passing orders on the returns, the Income-tax Officer levied interest under section 139 as well as section 217 of the Act for each year.

(2.) THE petitioner, aggrieved by the levy of interest as mentioned above, preferred an application under section 273A of the Act for waiver of the same.By the impugned order, the respondent found as follows:

(3.) THIS ratio squarely applies to the facts of the case on hand.In the result, the writ petition fails and it is dismissed. No costs.