1995 (1) TMI 47

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....ferent orders of assessments were passed by different Income-tax Officers at different times with regard to different assessment years. As there was failure to file the return in time penalty was imposed and interest was levied. Against the imposition of the penalty and levy of interest one single application was filed under section 273A with regard to several assessment years. The Commissioner of Income-tax who was competent to deal with the matter waived the payment of penalty and interest with regard to one assessment year but with regard to other assessment years, the prayer was declined. One such order is annexure P-4. For facility of reference the complete order is reproduced below : " ANNEXURE P-4 OFFICE OF THE COMMISSIONER OF ....

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.... gone through the contentions of learned counsel for the parties. The order, annexure P-4, is liable to be set aside on the short ground that this is not a speaking order. This order merely scores out the alternatives given on a printed form. As such, the order, annexure P-4, cannot be said to be a speaking or reasoned order. It has necessarily to be set aside on this short ground above. Apart from this, reference be made to a decision given by the Karnataka High Court reported as : CIT v. Mansaram Sukhdev Gunj [1993] 201 ITR 1 (Kar). It was said : " The Commissioner held that the petitioner had satisfied the conditions for the assessment years 1981-82 and 1982-83 and waived the same to an extent of 50 per cent. In respect of the othe....