KHEM CHAND Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HEARD counsel for the parties.

(2.) BY this petition, the petitioner seeks quashing of impugned orders--annexures 5, 6 and 7 to the writ petition, passed by the Commissioner of Income-tax dismissing the revisions filed by the petitioner against the orders, passed by the Inspecting Assistant Commissioner charging interest under Sections 215, 216 and Section 220(2) of the Income-tax Act, 1961, (briefly "the Act").

(3.) THE material finding of the Commissioner of Income-tax, in the impugned order, annexure 5 to the writ petition, is as follows (paragraph 4) :