Law:

Section:

Section 273A of the Income-tax Act, 1961 - Penalty - Reduction or waiver of  Where while rejecting assessee's prayer for waiver of penalty and interest, Commissioner had been swayed by fact that disclosure was on account of search having been conducted and he had not considered question of genuine hardship which assessee might face, if it was required to deposit amount of interest and penalty, matter was to be remitted to Commissioner to consider afresh. [A.Y. 1980-81 to 1983-84]. Where while rejecting assessee's prayer for waiver of penalty and interest, the Commission had been swayed by fact that disclosure was on account of search having been conducted and he had not considered question of genuine hardship which petitioner, might face if it was required to deposit amount of interest and penalty, The order of the Commissioner insofar as it rejected the claim under sub-section (4) of section 273A could not be sustained and the Commissioner was to be directed to decide that matter afresh. Section 273A of the Income-tax Act, 1961 - Penalty - Reduction or waiver of  Return having been filed after search was carried out cannot be termed as 'voluntary' [A.Y. 1980-81 to 1983-84]. The return having been filed after search was carried out cannot be termed as voluntary under sub-section (1) of section 273. Rithik Upadhyaya for the Petitioner. Shamboo Chopra for the Respondent. JUDGMENT By means of the present writ petition filed under article 226 of the Constitution of India the petitioner seeks a writ, order or direction in the nature of certiorari for quashing the order dated December 15, 1989, passed by the Commissioner of Income-tax, Meerut, under section 273A of the Income-tax Act, 1961, hereinafter referred to as the "Act". The facts giving rise to the present writ petition are as follows : The petitioner is a Hindu undivided family. A search was conducted by the Income-tax Department in the residential premises of Roshan Lal, a member of the Hindu undivided family on March 15, 1983, when certain incriminating materials and documents were found in the search. The petitioner filed returns of income for the assessment years 1980-81 to 1983-84 voluntarily…

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