2017 (8) TMI 930

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....ichandran For the Respondents : Mr.K.Venkatesh ORDER Heard Mr.B.Ravichandran, the learned counsel appearing for the petitioner and Mr.K.Venkatesh, the learned Government Advocate for the respondents. 2. In these Writ Petitions, the petitioner has challenged the orders passed by the Special Commissioner and Commissioner of Agricultural Income Tax, Chepauk, Chennai, dated 24.02.2004, in ....

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....ded from the petitioner by way of penalty. The petitioner agitated the matter and ultimately, the matter went up before the Special Commissioner and Commissioner of Agricultural Income Tax, wherein, the petitioner pleaded waiver. The petitioner's case was considered by the Special Commissioner, but only to an partial extent, by giving waiver to the extent of 25% of interest and penalty for bot....

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....tax. 5. Admittedly, in the instant case, the petitioner had remitted the penalty, and it is only on account of the alleged mistake committed by the Department, there is an additional demand. Therefore, this is a fit case, where, the Special Commissioner should have exercised his discretion, as provided under the proviso to section 16-A 5 of the Act and waived the penalty. That apart, as of now,....