2020 (2) TMI 1286

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....e petitioner. None has appeared for the respondents. 2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of certificate dated 9.2.1999 (Exh. "C" to the writ petition) and seeks a direction to respondent No. 1 to issue a fresh certificate re-determining the amount payable under the Kar Vivad Samadhan Scheme, 1998 without taking into consideration th....

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....3.1989 determining total income of the petitioner for the said assessment year at Rs. 3,22,650.00. Assessing Officer also initiated proceedings under Section 271(1)(c) of the Act whereafter an order of penalty was passed on 19.3.1991 whereby penalty of Rs. 1,98,540.00 was imposed on the petitioner. 7. Aggrieved by the order of penalty, petitioner preferred appeal before the Commissioner of Income....

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....respectively. 11. Petitioner was issued certificate dated 9.2.1999 under Section 90(1) of the Finance Act determining the amount payable under the scheme at Rs. 2,25,839.00 being the aggregate of 50% of the penalty and interest under Section 220(2) of the Act. It is stated that there was clerical error in computing the interest whereafter the amount was aggregated at Rs. 2,22,862.00. 12. Though ....

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....to whether any order was passed therein pertaining to levy of interest. 15. Today when the matter is called upon, Mr. K. Gopal, learned counsel for the petitioner submits that considering the long efflux of time and due to natural calamities, petitioner is not in a position to furnish the order of penalty. However, he has taken us to Section 156 of the Act which deals with notice of demand and th....