1997 (6) TMI 6

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....n these two writ petitions, the petitioner is aggrieved by an order of the Commissioner of Income-tax rejecting the claim of the petitioner for the benefit of section 273A with reference to the assessment years 1976-77, 1979-80, 1980-81, 1981-82 and 1982-83. The facts pertaining to those assessment years are almost the same. It was found by the Income-tax Officer that the returns filed by the asse....

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....ised returns were filed after the Income-tax Officer detected the factum of incorrect particulars in the returns filed by the assessee within the meaning of section 271(1)(c) of the Income-tax Act. Under that clause, if the assessee had concealed the particulars of the income or furnished inaccurate particulars of such income, it is open to the Income-tax Officer to levy in addition to any tax pay....

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....see. It is that order of the Commissioner with which the assessee is aggrieved. A perusal of section 273A shows that the following conditions shall be satisfied by the assessee in order to invoke the benefit of the section in cases which fall within the scope of section 271(1)(c). Under clause (b) of section 273A(1), the assessee has to furnish in respect of an income with reference to which th....

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.... Act in respect of the relevant assessment years. It is not necessary for us to consider whether the latter part of the section has been complied with by the assessee in this case. It is evident from the facts of the case stated above that the disclosure of full and true particulars has come into existence only after the detection of the defective returns by the Income-tax Officer. Consequently, t....