2007 (3) TMI 195

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....e petitioner is a Hindu undivided family. A search was conducted by the Income-tax Department in the residential premises of Roshan Lal, a member of the Hindu undivided family on March 15, 1983, when certain incriminating materials and documents were found in the search. The petitioner filed returns of income for the assessment years 1980-81 to 1983-84 voluntarily under the amnesty scheme which was in force at the time when the return was filed. The income disclosed after discussion was accepted. However, the assessing authority levied interest under sections 139(8), 215 and 217 as also penalty under sections 271(1) (c) and 273(2) (a) of the Act. 4 The petitioner made an application for waiving the interest as also the penalty imposed up....

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....ection 273A of the Act. 7 Shri Shamboo Chopra, learned standing counsel, submitted that t Commissioner of Income-tax, has recorded a finding of fact that both the persons, namely, Ram Lal and Roshan Lal, according to the submission of the petitioner in the application under section 273A, were living and messing jointly and it is not correct to say that the two persons were living separately. The return which have ben filed after the search operation were carried on at the residence of Roshan Lal and Ram Lal cannot be said to have been filed voluntarily and, therefore, the Commissioner had rightly rejected the application seeking waiver of penalty and interest vide order dated December 15, 1989. So far as the claim under sub-section (4) i....