ARJAN DASS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner impugns the order of the Commissioner of Income-tax dated June 3, 1981 (annexure P. 8), whereby his petition under Section 273A of the Income-tax Act for waiver of various penalties and interest levied under various sections of the Act for the assessment years 1969-70 to 1978-79 has been rejected primarily on the ground that he had filed the returns for the years 1969-70 to 1977-78 after the issuance of notices under Section 148 of the Act and in the light of that it could not be held that the returns had been filed voluntarily.

(2.) IT is not in dispute that a survey was conducted by the Department under Section 133A of the Act at the business premises of the assessee on February 16, 1978, and as a consequence thereof, certain assets worth Rs, 5,33,847 were discovered and on the basis of the same, liabilities to the extent of Rs. 2,11,912 were claimed by him. After working out the details of assets and liabilities and expenses etc., over the period covered by assessment years 1969-70 to 1978-79, the total income for the ten years was worked out at Rs. 3,23,935 besides income at the rate of Rs. 1,000 per annum from the self-occupied property of the assessee. In the light of all this, the amount to be taxed over these years thus worked out to Rs. 2,53,000 and this was accepted by the assessee as per the settlement order dated March 30, 1978 (annexure P. 2). As per this order, the assessee also agreed that penalties and interest under various sections were leviable and were, to be charged from him as per the provisions of the Act. IT was in the light of this that he claimed the waiver of penalties and interest under different heads specified in Section 273A. As already pointed out above, the Commissioner has turned down this request of his solely on the ground that the returns filed by the assessee could not be held to be voluntary returns as notices under Section 148 had already been issued to him for those assessment years. This factual finding of the Commissioner is controverted by the petitioner in paragraph 9 of the petition in which the various dates on which the returns had been filed by him for different assessment years and the notices under Section 148 were issued to him are given. These are as follows :