Law:

Section:

Section 273A of the Income-tax Act, 1961 - Penalty - Reduction or waiver of - Assessment years 1969-70 to 1978-79 - Assessee's application for waiver of penalties and interest was rejected on ground that assessee filed returns after issuance of notice under section 148 - On petition assessee by giving dates of returns filed and dates of issue of notices under section 148 showed that returns had been filed before issuance of notice under section 148 - Revenue authorities did not controvert factual assertion of assessee - Whether, in aforesaid circumstances, rejection of application under section 273A was not justified - Held, yes [Matter remanded to Commissioner for disposal afresh] FACTS The petitioner-assessee impugned the order of the Commissioner whereby his petition under section 273A for waiver of various penalties and interest levied under various sections of the Act, for the assessment years 1969-70 to 1978-79 had 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 and in the light of that it could not be held that the returns had been filed voluntarily. The aforesaid factual finding of the Commissioner was controverted by the assessee in 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 were given. The revenue authorities did not controvert factual assertion on the part of the assessee. HELD In the absence of any denial on the part of the revenue authorities, the assertions made in the petition had obviously to be accepted for purposes of this . It was thus established that the factual premises on the basis of which the Commissioner passed the impugned order, were not there. Besides this, the assessee again appeared to be right in submitting that he had claimed waiver of penalties under three heads as specified under section 273A but the Learned Commissioner had not even adverted to those claims while passing the impugned order. In the light of the above, the impugned order was to be set-aside with the direction that the case be sent back to…

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