1978 (8) TMI 51

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.... P. Bhatt, who appears for the respondents, waives service. Mr. Bhatt further says that, in view of the facts in this case, the matter may be decided on the statements made in the petition. It is clear that the first respondent, Commissioner of Income-tax, purported to exercise his power under s. 273A of the I.T. Act. The only question that was before him was to consider whether the conditions of ....

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.... the amount so disclosed. Under r. 117A, power vests in the ITO, subject to the prior approval of the IAC, under certain circumstances to reduce or waive interest in any of the cases falling under s. 139 and not merely under sub-s. (8) of s.139. These powers conferred on the Commissioner under s. 273A and on the ITO under r.117A are totally different. In the present case, we find that the order pa....