MANSUKHLAL Vs. INCOME TAX DEPARTMENT

JUDGEMENT

(1.) The applicant was aggrieved by order dated 4/12/2018 passed by the Principal Commissioner of Income Tax, Ujjain u/S. 220(2) of the Income Tax Act, 1961. The applicant came up with a case that levy of interest was on the higher side and it was causing great hardship to him and, therefore, the application for waiver of interest be allowed. The Principal Chief Commissioner has rejected the application.

(2.) This Court after hearing the learned counsel for the parties at length and after taking into account all the facts and circumstances of the case has arrived at a conclusion that it was not a case where the assessee was ready to deposit the income tax. The assessment order was passed by the Assessing Officer pursuant to the search and seizure operations and the Principal Commissioner has exercised his jurisdiction judiciously keeping in view Sec. 220(2A) of the Income Tax Act, 1961.

(3.) This Court is of the considered opinion that the petitioner, in fact, now wants rehearing of the matter which is not permissible. There is no error apparent on the face of the record warranting review. The order passed by the Principal Chief Commissioner Income Tax can never be said to be a cryptic / non-speaking order, as stated in the grounds raised in the review petition. The legality and validity of the order has been looked into by this Court.