TaxTMI 
TaxTMI 
2013 (10) TMI 11
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....Advocate ORDER Rajive Bhalla, J (Oral) By this order, we shall dispose of CWP No.18629 of 1991 and CWP No.18630 of 1991. The facts are being taken from CWP No.18629 of 1991. The question of law that arises for adjudication is the scope and ambit of Section 273-A of the Income Tax Act, 1961 (for short, referred to as 'the 1961 Act'). The petitioner was paid compensation for compulsory acquis....
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....: " 4. As the assessee has neither paid nor made any satisfactory arrangement of payment of taxes, petition of the assessee cannot be accepted as all the conditions for application of provisions of Section 273A are not satisfied. Reliance is placed in the case of "P.A. Mohammed Abdul Thader & Co. Vs. C.I.T. (1978)" reported in 112 ITR 552 (Ker.)...... "The assessee made an application under Secti....
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....lure to secure the interest of the revenue. The petitioner has furnished a bank guarantee of the amount involved in compliance with interim order dated 14.11.1991 passed during pendency of the writ petition. The matter may, therefore, be remitted to the Commissioner of Income Tax for considering the matter afresh and in accordance with factors set out in Section 273-A of the 1961 Act. Counsel for....
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....pugned order reveals that the application was dismissed for failure to secure the interest of the revenue and as the petitioner does not fulfil the conditions laid down in Section 273-A of the 1961 Act, but without pointing out the conditions the petitioner does not fulfil. The impugned order is, therefore, non-speaking. However, as the petitioner has during pendency of the writ petition furnished....