SANGRAM SINGH MEHTA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) IN this writ petition, the petitioner has challenged among others the order dt. 11th Sept., 1991 (Annex. 1) which is an order passed on the application under Section 154 read with Sections 220(2A) and 273A of the Income -tax Act, 1961 (hereinafter referred to as 'the IT Act'), moved by the assessee -petitioner.

(2.) THE facts need not be mentioned in detail. Suffice it to say that there was a demand of tax, interest and penalty against the petitioner, Sangram Singh Mehta for the asst. yr. 1966 -67. The petitioner was unable to meet the said demand on account of various reasons mentioned in the writ petition and subsequently the petitioner moved an application dt. 7th March, 1988 (Annex. A) before the CIT, Jaipur, for waiver of interest under Sections. 217 and 220 of the IT Act. The case of the petitioner is that on the said application after deliberation, the CIT, Jaipur, on 29th March, 1988 sent a communication to the ITO, A -Ward, Jaipur, which is at p. 127 and which was filed along with the additional affidavit on 14th Sept., 2005 before this Court which reads as under :

(3.) THE petitioner then submitted an application under Section 154 of the IT Act. The petitioner further moved fresh applications (Annexs. G and H) on 20th Jan., 1989 praying for withdrawing the orders dt. 3rd Jan., 1989 (Annexs. E and F) in the light of the order dt. 29th March, 1988. By the orders dt. 3rd Jan., 1989 (Annexs. E and F) the applications dt. 7th March, 1988 were rejected by the respondents. In the applications dt. 20th Jan., 1989, the petitioner referred to the order of the CIT, dt. 29th March, 1988 and prayed that the formal orders be passed and the orders dt. 3rd Jan., 1989 be set aside on various grounds as mentioned in the application.