2018 (12) TMI 1269

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....nding Counsel accepting notice for the respondent. 2. This appeal has been filed by the assessee challenging the order passed the learned Single Judge in W.P.No.10149 of 2018 dated 31.8.2018. 3. The said writ petition was filed by the appellant - assessee praying for the issuance of a Writ of Mandamus to issue the order of waiver of interest under Section 220(2) and Rule 5 of the Second Schedule to the Act for the assessment year 1996-97 in the quantification of refund eligible in relation thereto by the respondent in view of the expiry of time limit of one year from the end of the month in which the petition for waiver was filed by the writ petitioner society within the scope of the proviso below section 220(2A) of the Act for passin....

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.... decisions of the Hon'ble Supreme Court in the case of Strawboard Manufacturing Co. Ltd. Vs. Gutta Mill Workers' Union [reported in AIR 1953 SC 95] and in the case of Balasinor Nagrik Cooperative Bank Ltd. Vs. Babubhai Shankerlal Pandya [reported in 1987 (1) SCC 606]. 7. Countering the said submissions, Mrs.Hema Muralikrishnan, learned Senior Standing Counsel would contend that the principle advocated by the appellant is incorrect, as even assuming that the respondent - Authority has not passed orders within a period of twelve weeks, that does not mean that the assessee is automatically entitled to waiver, since the assessee has to cumulatively satisfy three conditions stipulated under Section 220(2A) of the Act. 8. After elab....

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....ve Bank Ltd., will not help the assessee. 11. As observed by us earlier, we find no error in the order passed by the learned Single Judge in directing the respondent to take a decision on the application for waiver dated 21.2.2017. However, since the appellant has raised the question of jurisdiction of the respondent to take a decision in the matter and also made the other consequential submission that if it is held that the respondent has no jurisdiction, then the assessee is automatically entitled to waiver, we are of the opinion that these two issues can be canvassed by the assessee before the respondent and the respondent shall take a cumulative decision in the matter while deciding the application for waiver dated 21.2.2017 includin....