SARDAR BALBIR SINGH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HEARD learned counsel for the petitioner and also learned standing counsel for the Revenue.

(2.) THE petitioner seeks quashing of the order dated March 31, 1994, passed by the Commissioner of Income-tax, Meerut, under Section 273A of the Income-tax Act, 1961, for waiver of penalty imposed under Sections 271(1)(a) and 273(2)(b) of the Act. THE contention is that, on the facts and circumstances, the penalty should have been waived by the Income-tax Commissioner.

(3.) THIS finding is a finding of fact. On the next condition regarding cooperation by the assessee, the finding is that the assessee has not at all been co-operative. Even when the show-cause notice was issued and more than three opportunities were given to him, the assessee did not bother to reply to the notices. On one occasion, the accountant of the firm had refused to accept the notice at the given address, thereafter the notice was sent by registered post to the given address, which was also received back with the postal remarks that the resident of this address stated that no person as stated in the notice is at the given address. The Income-tax Commissioner further recorded that the fact is that the assessee's address is the same, as given in the petition, which was filed before the Income-tax Commissioner. The Commissioner further recorded that the assessee did not co-operate in the matter.