C SHANWAS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner has filed this writ petition to issue a writ of certiorarified Mandamus calling for the records of the respondent relating to his order dt. 17th July, 1989, in C.No. 2031/1995, 94, 92/1988 -89 for the asst. yrs. 1979 -80 to 1982 -83 declining to grant waiver of interest under s. 220(2A) of the IT Act, 1961 and quash the same and direct the respondent to grant waiver of interest as prayed for in respect of asst. yrs. 1979 -80 to 1982 -83 amounting to Rs. 31, 806.

(2.) THE case of the petitioner is that one of the Members of the AOP consisting of the petitioner, his brother and the said AOP was represented by father and guardian C. N. Basha. The petitioner contends that for the asst. yrs. 1979 -80 to 1982 -83, assessments were made in respect of income from 'other sources' in the status of AOP and a huge demand was raised against the AOP and the abovesaid assessments were made on 20th June, 1986, and 19th June, 1987, respectively.

(3.) ON a perusal of the impugned order dt. 17th July, 1989, it is clear that the property at Pudupet at Panruti yields an income of Rs. 3, 000 or Rs. 3, 500, has no basis as he has not placed any materials for the same, and in the impugned order the respondent has stated thus, "........ In the case of the two minors. I gather that they own a property at Pudupet near Panruti which is yielding an income Rs. 3, 000 to Rs. 3, 500 p.m. In my opinion, this income should be classified as one which would keep the minors above want and not lead them to any financial problems."