2013 (10) TMI 308

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.... petitioner for waiver of interest under Sections 139(8) and 217 and penalties under Sections 271(1)(a) and 273 of the Income Tax Act, 1961 (in short, "the Act") has been rejected. Further prayer for quashing the demand notice dated 26.3.2012 Annexure P.15, notice dated 19.11.1991, Annexure P.1 under Section 148 of the Act and also for refund of the interest has also been made. 2. A few facts relevant for the decision of the controversy involved, as narrated in the petition, may be noticed. The petitioner is an agriculturist. His only source of income was agriculture income which did not require filing of income tax return. Vide notification dated 13.8.1979, some land of the petitioner was acquired by the Government and vide award dated ....

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.... for the year 1989-90 was not entertained in view of amendment in the Act w.e.f 1.4.1989. Feeling aggrieved, the petitioner approached this Court through CWP No.15887 of 1993 against the order passed by the respondent under Section 273A of the Act. For the assessment years 1982-83 to 1988-89, the writ petition was allowed while relying upon the observations made by this Court in Parkash Devi vs. CWT, Jalandhar, (1983) 141 ITR 122 and the case was remitted back to the respondent to re-decide the application. The petitioner approached the respondent several times to decide the pending application but ultimately, vide impugned order dated 1.02.2012, the claim of the petitioner was rejected. Hence the present petition. 3. Learned counsel for....

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....h Devi's case (supra), held that the following five conditions are required to be fulfilled:- "1) that the returns were filed by the petitioner prior to the issuance of a notice to her under sub-section (2) of section 14 of the Act; 2) that these were filed voluntarily and in good faith; 3) that the petitioner had made full and true disclosure of her net wealth; 4) that she had cooperated in the inquiry relating to the assessment of her net wealth; and 5) that she had paid or made satisfactory arrangements for the payment of the tax or interest payable in consequence of an order passed under the Act in respect of the relevant assessment years." 7. Further, this Court while delving into the scope of Section 273A of the Act ....