1990 (9) TMI 53

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....e court was delivered by B. P. JEEVAN REDDY C. J. -This writ petition is directed against an order of the Commissioner of Income-tax dated February 28, 1979, under section 273A of the Income-tax Act. The petitioner is an individual. He filed returns for the assessment years 1969-70 to 1971-72 and an order of assessment was made. Subsequently, on September 20, 1971, he made a voluntary disclo....

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.... 1968-69 and 1972-73. So far as the petitions relating to the years 1969-70 and 1971-72 are concerned, he dismissed them evidently because no penalties were levied under section 271(1)(a) for those years. We may mention that, in his petition filed under section 271(4A), the petitioner had prayed for "waiving penalties and penal provision". Evidently because the only penalties imposed by the dat....

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....e petition is that the matter involved in the petition filed by the petitioner stands closed" by the order dated January 22, 1975. The order does not say anything about the interest levied under sections 139(8) and 217. So far as the penalties levied under section 271 (1)(c) are concerned, it may be noted that they were levied subsequent to the Commissioner's order dated January 22, 1975. In th....

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....on to waive the said interest was filed for the first time and, therefore, cannot be said to have been concluded by the previous order of the Commissioner dated January 22, 1975. We may make it clear at this stage that we do not propose to express any opinion on the question whether the power under section 273A(1)(c) is available for waiving interest amounts levied in the assessment years prior to....