SHITAL PRASAD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY our short order dated November 29, 1984, we had allowed this petition and quashed the orders dated February 13, 1979, and February 19, 1981, annexures 3 and 10, respectively, passed by the Commissioner of Income-tax, Lucknow, in proceedings under Section 273A of the Income-tax Act, 1961, Act No. 43 of 1961, in short "Act".

(2.) BY the impugned order dated February 13, 1979, the petitioner's application under Section 273A of the Act for waiver of penalty and penal interest arising from late filing of income-tax returns for the assessment years 1971-72, 1972-73 and 1973-74 was rejected by Sri S.K. Lall, the then Commissioner of Income-tax, Lucknow, and by order dated February 19, 1981, his successor, Sri Dharni Dhar, has refused to reconsider the order of his predecessor in the light of subsequent developments. Left with no remedy, the petitioner has approached this court for redress of his grievance under Article 226 of the Constitution. A few facts material for the disposal of this writ petition may be noticed.

(3.) SRI S. C. Misra, learned counsel for the Income-tax Department, has opposed the petition on the grounds stated in the opinion of the Central Government.