SUKHDEV HARGOPAL PURI Vs. UNION OF INDIA

JUDGEMENT

(1.) In the above, the petitioner had filed a petition dated April 2, 1987, before the Commissioner of Income-tax seeking waiver of interest and penalties with regard to the assessment years 1976-77, 1977-78, 1978-79, 1979-80, 1980-81, 1981-82, 1982-83, 1983-84, 1984-85, 1985-86 and 1986-1987, as per the provisions of Sec. 273A of the Income-tax Act, 1961.

(2.) The Commissioner of Income-tax by his order dated March 21, 1990 granted relief only for the assessment years 1980-81 and 1981-82 and declined to grant relief for all other assessment years, by merely mentioning that the conditions for waiver are not satisfied for other assessment years.

(3.) At the relevant time, the relevant Sec. 273A(3) of the Income-tax Act, 1961 read as under :