1983 (3) TMI 31

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....OROOAH J.-The petitioner, Peston Padamji Ginwalla, is a practising advocate of this court. Having professional income the petitioner has to file his return by the 31st July of every year under the provisions of the I.T. Act, 1961 (hereinafter referred to as the "Act"). For the assessment years 1976-77, 1977-78 and 1978-79, the petitioner made some delay in filing the returns, the said returns havi....

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....r should have sought his relief under s. 273A of the Act. These two orders, copies whereof are annexs. 'G' and 'H' to the petition, are the subject-matter of challenge in this rule. I have heard Mr. Arijit Chowdhury on behalf of the petitioner and Mr. Ajit Sengupta on behalf of the Revenue. It is not disputed that for some previous assessment years the petitioner's application for waiver of int....

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.... The order dated December 29, 1980, passed by the IAC and the order dated March 11, 1982, passed by Sri G. A. James, Commissioner, are quashed and shall not be given effect to. The Commissioner will hear the applications of the petitioner under s. 264 of the Act in accordance with law after giving the petitioner or his representative an opportunity of being heard. Till such applications are heard ....