1992 (9) TMI 52

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....1961. He filed applications as contemplated under section 273A of the Act on May 14, 1990, and May 1, 1990, seeking reduction or waiver of interest leviable under sections 139(8), 215 and 217 of the Act. All those applications were taken together for consideration by the Commissioner and he, by a common order dated March 8, 1981, disposed of the applications. For the year 1985-86, the Commissioner....

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....under section 273A may pertain to one or more than one assessment year. But, once that power is exercised, the assessee will not be entitled to any relief in relation to another assessment order after making such an order. In the decision in Ram Sarandas Har Swaroop Mal v. CIT [1990] 186 ITR 503 (All), it is held that a common application filed for three different years was disposed of by a common....

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.... open to the Commissioner to have refused to consider the application filed by the petitioner for the assessment year 1986-87. Further, learned counsel for the Department submitted, relying upon the decision of this court in CIT v. Mansaram Sukhdev Gunj [1993] 201 ITR 1 (W. R. No. 1339 of 1992, dated July 27, 1992), that such a plea would arise only where one application is made and not where diff....