2013 (3) TMI 220

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p; RESPONDENT: BY ADV. SRI.P.K.R.MENON, SR. COUNSEL, GOI (TAXES) BY ADV. SRI. GEORGE K. GEORGE, SC FOR IT JUDGMENT Issues raised in these writ petitions are common. Therefore, these cases were heard together.   2. In W.P.(c) No.37706/2004, the petitioner is a partnership firm. For the assessment year 1990-1991, they filed return and claimed status of a registered firm.   T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....allenging Ext.P6, the writ petition is filed. 4. Insofar as writ petition No.18152/2005 is concerned, that pertains to the assessment year 1989- 1990. Facts are similar and Ext.P4 is the application for waiver, which was rejected by Ext.P7 order and the reasons assigned are also similar. 5. Insofar as W.P.(c) No.35413/2005 is concerned, facts are similar except that the assessment years invo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ome-tax, and as a result, he did not pay income-tax in relation to such income in any previous year and subsequently, in consequence of any retrospective amendment of law or, as the case may be, the decision of the Supreme Court in his own case, which event has taken place after the end of any such previous year, in any assessment or reassessment proceedings the advance tax paid by the assessee du....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s covered by Clause (d) of the notification will have to be ascertained with reference to the applications filed by them seeking waiver. 9. As already noticed, in W.P.(c) Nos.37706/2004 and 18152/2005, Ext.P4 are the applications. Insofar as W.P.(c) No.35413/2005 and 35364 of 2005, Exts.P3, P4 and P2 are the applications. Having closely perused these applications, I do not find any ground raise....