2003 (4) TMI 89

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....d by the Commissioner of Income-tax, West Bengal (II), Calcutta, under section 273A of the Income-tax Act, 1961, by holding a view that review of the order passed by the authority is impermissible under the law. According to me there is a fallacy in passing such order by the Commissioner of Income-tax. The case of the petitioner is that waiver of interest and penalty could have been granted by ....

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....uch order. This is as good as section 151 of the Code of Civil Procedure. The Commissioner is empowered to consider the prayer on the merits as to whether for the ends of justice the assessee can be granted relief as regards waiver of interest and penalty or he cannot be allowed, to prevent abuse of process of law. The flavour of section 273A speaks for the same. The provision of such section cann....