Som Nath Amar Nath vs Commissioner of Income Tax

Ashok Bhan, J.—Challenge in this petition is to the impugned order, Annexure P-12. The assessee filed an application for waiver of penalty and interest u/s 273A of the income tax Act, 1961 (''the Act''), for the assessment years 1978-79 to 1985-86. Petition regarding assessment year 1978-79 was rendered infructuous and no decision has been given by the Commissioner, Haryana, Rohtak. For the assessment years 1979-80 to 1982-83, assessee surrendered certain amounts for these assessment years, to be brought to tax. The disclosure made by the assessee was accepted as full and true. The assessee had also deposited the tax due from him. After recording the above satisfaction, Commissioner had reduced the penalty for the assess- ment years 1979-80 to 1982-83 u/s 271(1)(c) of the Act by 60 per cent. However, penalty imposed u/s 273(1)(b) for the assessment year 1980-81 was waived. Interest chargeable u/s 139(8) and 215/217 of the Act for the assessment year 1979-80, u/s 215/217 for the assessment year 1980-81 and under sections 139(8) and 215/217 for the assessment year 1981-82 was also waived. For these assessment years, the point in issue stands covered by a Division Bench judgment of this Court in Smt. Parkash Devi Vs. Commissioner of Wealth-tax, . Accordingly, the writ petition is accepted and allowed in terms of the decision in Smt. Parkash Devi''s case (supra) and the case is remitted back to the Commissioner, Haryana, Rohtak, to re-decide the same, keeping in view the observations made in Smt. Parkash Devi''s case (supra).

For the assessment years 1983-84 to 1985-86, Commissioner, Haryana, Rohtak, did not record his satisfaction that the assessee had made full and true disclosure. Appeal filed by the assessee for these assessment years was pending before the Tribunal, at the time when the order, Annexure P-12, was passed by the Commissioner. For these assessment years, the case is remanded back to the Commissioner, Haryana, Rohtak, to redecide the matter as and when he gets the order from the Tribunal regarding decision in appeal. If the matter has already been decided by the Tribunal, then it shall be the duty of the counsel for the petitioner to produce the orders before the Commissioner, Haryana, who may, after recording his satisfaction regarding the fulfilment of the conditions laid down u/s 273A, pass appropriate orders for these assessment years. No costs.