1998 (6) TMI 34

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....ia, the petitioner herein has filed the present writ petition seeking for a writ of certiorarified mandamus to call for the records of the first respondent in C. No. 1121(75)III of 1988, and consequently to direct the first respondent to grant the order waiving interest for the assessment year 1984-85 to the petitioner. In support of the writ petition, the petitioner herein has filed an affidav....

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....parties during the course of their arguments. In the above circumstances, the only point that arises for consideration in this writ petition is, as to whether there are any valid grounds to allow this writ petition or not. In this case the petitioner herein filed a return of income on June 28, 1984, declaring a total income of Rs. 15,76,580. The second respondent herein completed the assessm....

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....es that the High Courts have taken the view that failure to give an opportunity before levying a penalty is bad and not in accordance with law. In this regard, learned counsel relied on the following judgments of the Supreme Court (sic) (1) Malayalam Plantation's case [1988] 174 ITR 587 (Ker); and (2) M. G. Bros.'s case [1985] 154 ITR 695 (AP). That apart he also relies on a case decided by this c....

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....re, it is their case that if the officer had completed the assessment earlier, the levy of interest would not have been huge amount and also that without the fault of the petitioner, the petitioner should not be penalised and that, therefore, the order passed by the second respondent is contrary to law, facts and without justice. In such circumstances, learned counsel appearing for the petitioner ....