GAYA PRASAD BAYA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS writ petition is directed against an order of the CIT dt. 28th Feb., 1979 under S. 273A of the IT Act, 1961 ('the Act').

(2.) THE petitioner is an individual. He filed return for the asst. yrs. 1969-70 to 1971-72 and order of assessment was made. Subsequently, on 20th Sept., 1971, he made a voluntary disclosure and filed return for the asst. yrs. 1965-66 to 1968-69 and revised returns with respect to the asst. yrs. 1969-70 to 1972-73. Simultaneously, he filed a petition under sub-s. (4A) of S. 271 of the Act. The ITO accepted the return filed by the petitioner with respect to the asst. yrs. 1964-65 to 1968-69. With respect to the subsequent years, he issued notices under S. 147/148 of the Act, accepted the returns and made assessment. According to the petitioner, his revised returns were accepted. Penalties were also levied on the petitioner.

(3.) THE main ground upon which the CIT has dismissed the petition is that the matter involved in the petition filed by the petitioners 'stands closed' by the order dt. 22nd Jan., 1975. The order does not say anything about the interest amount levied under ss. 139A and 217 of the Act.