1994 (7) TMI 48

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....eturn of income for the assessment year 1979-80 on August 30, 1979, declaring the income of Rs. 81,610. The same was accepted by respondent No. 1 and an assessment order dated August 4, 1981, was passed. It is the say of the petitioner that prior to the submission of the return, the petitioner had paid advance tax by three instalments estimating his income for the assessment year 1979-80 at Rs. 22....

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....he assessment year under reference. He has further submitted that he had paid Rs. 29,626 on August 14, 1981, as tax under section 140A of the Act. The petitioner, thereafter, filed an application on October 17, 1981, before respondent No. 1 for waiving interest under rule 40 of the Income-tax Rules, 1962 ("the Rules", for short), as assessment in his case was completed after a lapse of more tha....

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....interest. Mr. Pathak, learned counsel appearing on behalf of the petitioner, submitted that the orders (annexures "A-2", "A-6" and "A-8") are on the face of them non-speaking orders or, in any set of circumstances, without application of mind to rule 40 of the Rules. In our view, the submission made by learned counsel for the petitioner requires to be accepted. The orders (annexures "A-2" an....

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....he present case. Dealing with the similar contention in the case of Patel Engineering Co. Ltd. v. C. B. Rathi [1985] 151 ITR 542, this court held that in such circumstances the order of the Inspecting Assistant Commissioner was patently vitiated for want of reasons and his approach was manifestly contrary to the object, purpose, scope and intendment of sub-rule (5) of rule 40. In this view o....