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Naresh Kumar Gupta Vs. Commissioner of Income-tax and anr. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtAllahabad High Court
Decided On
Case NumberCivil Miscellaneous Writ Petition No. 825 of 1981
Judge
Reported in[1983]144ITR556(All)
ActsIncome Tax Act, 1961 - Sections 273A
AppellantNaresh Kumar Gupta
RespondentCommissioner of Income-tax and anr.
Excerpt:
- .....so far as it relates to interest. the commissioner should now decide the claim for waiver of interest made by the petitioner on merits and in accordance with law. parties to bear their own costs.
Judgment:

C.S.P. Singh, J.

1. The petitioner has by his petition challenged the order of the Commissioner passed under Section 273A by which he waived the demand for interest for the assessment year 1974-75 up to an extent of fifty per cent. but refused relief for the entire amount. Counsel for the petitioner contended that the Commissioner has not recorded any reasons for refusing relief to the petitioner for the total amount of interest. It was urged that proceedings under Section 273A are quasi-judicial in nature, and reasons have not been recorded for passing the final order. The contention of the petitioner is justified, in view of the decision of this court in the case of Paras Bhan Sadh v. CIT : [1978]114ITR834(All) . Following that decision, we allow the petition and quash the order of the Commissioner in so far as it relates to interest. The Commissioner should now decide the claim for waiver of interest made by the petitioner on merits and in accordance with law. Parties to bear their own costs.


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