1993 (10) TMI 10

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.... same, they are all disposed of together by this common judgment. Learned counsel for the petitioners drew our attention to the fact that in all these cases, the Commissioner came to the conclusion that the conditions laid down in section 273A having been satisfied, penalties deserved to be waived. But while considering the question of waiver of interest, he held that as the tax due was not paid prior to the making of disclosures, interest did not deserve to be waived, and that type of order was passed in cases from which Special Civil Applications Nos. 5401, 5403, 5404, 5405 and 5407 of 1983 arise. In Special Civil Applications Nos. 5402 and 5406 of 1983 and 3269 of 1984, the Commissioner thought it fit to reduce the interest amount by ....

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....n 139, voluntarily and in good faith made full and true disclosure of his income; (b) in the case referred to in clause (ii), has, prior to the detection by the Income-tax Officer, of the concealment of particulars of income or of the inaccuracy of particulars furnished in respect of such income, voluntarily and in good faith, made full and true disclosure of such particulars; (c) in the cases referred to in clause (iii), has, prior to the issue of a notice to him under sub-section (2) of section 139, or where no such notice has been issued and the period for the issue of such notice has expired, prior to the issue of notice to him under section 148, voluntarily and in good faith made full and true disclosure of his income and has pai....

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.... satisfied, with respect to the waiver of interest, he came to the conclusion that the very same condition was not satisfied. Obviously, that discloses non-application of mind because the two things are so inconsistent that they cannot stand together. Even in those cases where the Commissioner has come to the conclusion that even though the other conditions were satisfied as the defaults were for three years or more, only 50 per cent. reduction should be granted to the petitioners. With respect to these cases, it was submitted by learned counsel for the Revenue that it was within the discretion of the Commissioner to pass such an order. But the Commissioner has not stated why when all other conditions were fully satisfied, full amount of in....