Law:

Section:

Section 273A of the Income-tax Act, 1961 - Penalty - Reduction or waiver of - Assessment years 1968-69 to 1970-71 - Whether where, section 273A came into effect from 1-10-1975, Commissioner had no jurisdiction to deal with matter relating to waiver of penal interest for period earlier than that - Held, yes FACTS Penal interest had been levied on the assessee for the relevant assessment years and were completed on 27-3-1972 and 21-1-1973, respectively. The assessee filed an application under section 273A before the Commissioner for waiver of penalty. The Commissioner did not allow said application. The assessee filed applications before the ITO and the IAC for making fresh assessment which were pending. On writ : HELD It was indisputable that the Commissioner had no jurisdiction to deal with the matter under section 273A, because the power under said section was conferred on him by the Taxation Laws (Amendment) Act, 1974, with effect from 1-10-1975 which was much after the impugned penal interests were imposed on the assessee. Therefore, the order of the Commissioner, which was sought to be questioned, had no legal force since it had been made without jurisdiction. As the assessee himself stated that his applications were pending before the IAC and the ITO, those officers were directed to dispose of those applications before them on merits and in accordance with law, without in any way being, influenced by the observations or conclusions made or arrived at by the Commissioner in the impugned order. The petition was accordingly disposed of. Note : The case was decided against the assessee. JUDGMENT Sambasiva Rao, CJ.-On hearing the learned counsel for the petitioner, we thought that the writ petition can straightaway be disposed of finally. That is why we have called upon Sri Polavarapu Rama Rao, standing counsel for the revenue, to argue the matter on behalf of the revenue, which he has done. Now, we have had the benefit of hearing both sides. The assessee to income-tax had filed this writ petition, seeking a mandamus declaring the order of the CIT, Andhra Pradesh-III, Hyderabad, in his proceedings dated March 25, 1978, null and void and to direct the IAC,…

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