2016 (8) TMI 966

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by the petitioner is that none of the reasons stated by the petitioner in the application has been considered by the Commissioner while issuing Ext.P6 notice. It is stated that the petitioner had all along cooperated with the assessment proceedings and he is having genuine hardship to pay the amount. That apart if the liability of interest is substantial, he will not be in a position to discharge the liability as such. The petitioner has also a case that the only property belonging to him has been attached by the Income Tax Department. Unless the property is sold, the petitioner will not be in a position to pay even the principal amount. In such circumstances, according to the petitioner he is a person who is entitled for the benefit of wai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng in view the dictionary meaning thereof and the legal conspectus attending thereto. For the said purpose, another well-known principle, namely, a person cannot take advantage of his own wrong, may also have to be borne in mind. The said principle, it is conceded, has not been applied by the courts below in this case, but we may take note of a few precedents operating in the field to highlight the aforementioned proposition of law. [See Priyanka Overseas (P) Ltd. v. Union of India1 (SCC at pp. 122- 23, para 39); Union of India v. Major General Madan Lal Yadav (Retd.) (SCC at p. 142, paras 28-29); Ashok Kapil v. Sana Ullah (SCC at p. 345, para 7); Sushil Kumar v. Rakesh Kumar (SCC at p. 692, para 65, first sentence); Kusheshwar Prasad Singh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... tax by itself can be a ground for nonacceding to the request of the assessee as the levy is a statutory one but it is another thing to say that the said factor shall not be taken into consideration at all for the purpose of exercise of the discretionary jurisdiction on the part of the Commissioner. The appellant volunteered that the securities be sold. Why the said request of the appellant could not be acceded to has not been explained. It was a voluntary act on the part of the appellant. xxxxxx" 4. Statement has been filed by the Standing Counsel supporting the stand taken in Ext.P6. It is stated that the petitioner had not co-operated with the proceedings and that he did not pay any amount due as tax though he had given a self declara....