2007 (8) TMI 281

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....e assessment year involved herein are assessment year 1979-80 and assessment year 1987-88. 3. Prior to the assessment year 1975-76, the petitioner was assessed to income-tax regularly. On August 17, 1975, the petitioner went to America. During the financial years 1977-78 and 1978-79, the petitioner visited India for a couple of months. On June 7, 1979, the petitioner once again went to America and returned to India after about 9½ years on January 31, 1989. 4. On February 24, 1989, the petitioner paid self-assessment tax for the assessment year 1979-80 to the assessment year 1988-89 on the taxable income of Rs. 17,399, Rs. 24,650, Rs. 24,691, Rs. 25,527, Rs. 26,083, Rs. 27,635, Rs. 29,993, Rs. 38,404 and Rs. 46,353 respectively. According....

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....ereby restraining the respondents from taking any steps or proceedings to implement the order dated January 28, 1993. 8. To complete narration of facts, we may note that after filing of the petition, the Commissioner of Income-tax (Appeals) by an order dated February 22, 1995, has deleted the penalty levied under section 271(1)(a) for the assessment year 1980-81 to the assessment year 1988-89. Similarly, by order dated February 22, 1995, the Commissioner of Income-tax (Appeals) has deleted the penalty levied under section 271(1)(c) of the Act for the assessment year 1980-81 to the assessment year 1985-86. 9. From the impugned order, it is seen that the waiver application of the petitioner has been rejected only on the ground that the asse....

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.... penalty levied under section 271(1)(a) for the assessment year 1980-81 to the assessment year 1988-89 have been deleted by the Commissioner of Income-tax (Appeals) and the same is accepted by the Revenue. Similarly, penalty levied under section 271(1)(c) of the Act has also been deleted by the Commissioner of Income-tax (Appeals) for the assessment year 1980-81 to the assessment year 1985-86. 11. In these circumstances, we are of the opinion that the Commissioner of Income-tax was not justified in rejecting the application for waiver of interest/penalty on the ground that the assessee had not made satisfactory arrangements for payment of tax. 12. Accordingly, the petition succeeds. The impugned order dated January 28, 1993, is quashed an....