SUSHILA INDUBHAI PATEL Vs. UNION OF INDIA

JUDGEMENT

(1.) In this petition, challenge is to the order of the Commissioner of Income Tax dated January 28, 1993, passed under Section 273A of the Income Tax Act, 1961 (the "Act" for short). By the said order, the Commissioner of Income Tax has declined to waive interest/penalty levied against the petitioner/assessee under various provisions of the Act.

(2.) The assessment year involved herein are assessment year 1979-80 and assessment year 1987-88.

(3.) Prior to the assessment year 1975-76, the petitioner was assessed to Income Tax regularly. On August 17, 1975, the petitioner went to America. During the financial years 1977-78 and 1978-79, the petitioner visited India for a couple of months. On June 7, 1979, the petitioner once again went to America and returned to India after about 9 years on January 31, 1989.