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Judgment
Initially, the assessed by filing this writ petition has prayed for several prayers. However, after the assessment order being passed by the assessing officer, this petition is not required to be entertained as per the prayer clauses. The learned senior counsel appearing on behalf of the petitioner submitted that he would only like to press the relief so far as the order (Annexure R1) dated 17-7-1990 is concerned.
By an order u/s 272A(1)(c) of the Income Tax Act, 1961 on 17-7-1990, the Dy. Director of Income Tax arrived at a conclusion that the assessed had no valid ground for seeking an adjournment and from not appearing before the assessing officer in response to the summons u/s 131 of the Income Tax Act, 1961, and Therefore, imposed a penalty of Rs. 5,000 u/s 272A(1)(c) of the Act. The assessed submitted that there was no deliberate attempt on his part not to respond to the summons u/s 131(1) of the Act. No doubt, he had submitted an adjournment application for the second time on the ground that he had gone out of station on account of business tour.
Looking to the nature of the work which the assessed was performing and is performing, it is difficult to say that he was not justified in remaining outside Delhi on a business tour.
Considering the other averments made in the petition with regard to his absence and the peculiar facts and circumstances of this case, we are inclined to allow the petition insofar as imposition of the penalty of Rs. 5,000 u/s 272A(1)(c) of the Act is concerned. Consequently, the petition is allowed to this extent and Annexure R 1 is quashed. Rest of the prayers are not pressed as having become infructuous. The writ petition is disposed of accordingly.