COMUNIDADE OF CHICALIM Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioner invokes the extraordinary jurisdiction of this Court seeking to quash by a writ of certiorari the order passed by the second respondent, Deputy CIT, on December 17, 1990 (annexure P 7), by which he has declined the request of the petitioner to waive the interest imposed under S. 139(8) and S. 217(1)(b) of the IT Act, 1961, under the assessment order passed by the first respondent, ITO, on March 26, 1990 (annexure P 1), in relation to the asst. year 1987 88.

(2.) THE writ petition was filed on June 24, 1991, raising four grounds dealing with the interpretation of the statutory provisions and contending that the ITO and the Deputy Commissioner had overlooked the legal implications of the statutory provisions and the fact of pendency of an appeal on merits before the Tribunal. By an amendment dated July 10, 1991, an additional ground was raised, which reads thus : "The impugned order has been passed in breach of the principles of natural justice and fair play."

(3.) AN appeal against the order before the CIT was dismissed by order dated October 31, 1990 (annexure P 2). It was mentioned therein :