SEVA RAM Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution of India read with Section 103 of the J and K State Constitution for the issuance of a writ of certiorari or any other writ, order or direction, quashing the order of respondent No. 1 and for declaring Section 140A(3) of the I.T. Act, 1961, as ultra vires the Constitution.

(2.) IT has been alleged that the petitioner filed the requisite return of income-tax for the years 1972-73 and the income-tax assessed on the basis of that return was more than Rs. 500. The petitioner deposited the income-tax within 30 days from the date of the filing of the return. But the petitioner failed to deposit the tax within the time given and because of this the ITO proceeded to penalise the petitioner under Section 140A(3) of the I.T. Act, vide his show-cause notice No : Penl. /73-74, etc. He imposed a penalty of Rs. 110 on the petitioner.

(3.) I have heard learned counsel for the parties at length.