SABERAJ INDUSTRIES Vs. BAHADUR F J CIT

JUDGEMENT

(1.) BEING aggrieved by order dated January 28, 1987, passed by the Commissioner of Income -tax rejecting the petitioners' application under section 273A of the Income -tax Act, 1961, for waiver of interest and penalty in respect of the assessment years 1978 -79 up to 1982 -83, the present writ petition has been filed.

(2.) THE facts giving rise to this petition briefly are as follows :

(3.) ACCORDINGLY , the writ petition fails; rule is discharged with costs.