| Case ID |
ffc95180-1b96-4bd9-ad3a-08194bc2c7a0 |
| Body |
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| Case Number |
CIVIL MISCELLANEOUS WRIT No. 325 (TAX) OF 1977 |
| Decision Date |
Mar 15, 1978 |
| Hearing Date |
|
| Decision |
The writ petition filed by the petitioner, Mool Chand Mahesh Chand, was dismissed by the Allahabad High Court. The court held that there is no provision in section 273A of the Income-tax Act, 1961, requiring the Commissioner of Income-tax to give an oral hearing before deciding an application for waiver or reduction of penalty. The court found that the principles of natural justice were not violated as the petitioner had the opportunity to make a written representation. The court also held that the reasons given by the Commissioner for rejecting the application were cogent and sufficient. |
| Summary |
This case involves the petitioner, Mool Chand Mahesh Chand, who sought waiver of penalties under section 273A of the Income-tax Act, 1961, for assessment years 1965-66 to 1968-69. The Allahabad High Court examined whether section 273A required the Commissioner of Income-tax to provide an oral hearing before deciding such applications. The court found that there is no explicit requirement for oral hearings under this section, and the principles of natural justice were not violated as the petitioner was allowed to submit written representations. The court also evaluated whether the Commissioner acted arbitrarily in rejecting the application and concluded that the reasons provided by the Commissioner were sufficient and based on the facts of the case. Furthermore, the court discussed the nature of the power conferred by section 273A and emphasized that it is quasi-judicial, requiring the Commissioner to exercise discretion in a fair and reasonable manner. The court ultimately dismissed the writ petition, upholding the Commissioner's decision to reject the application for waiver of penalties. This case highlights important aspects of tax law and procedural fairness, particularly regarding the waiver of penalties and the application of natural justice principles in quasi-judicial proceedings. |
| Court |
Allahabad High Court
|
| Entities Involved |
Commissioner of Income-tax,
Mool Chand Mahesh Chand
|
| Judges |
Satish Chandra,
K.C. Agrawal
|
| Lawyers |
R.K. Gulati,
Ashok Gupta
|
| Petitioners |
Mool Chand Mahesh Chand
|
| Respondents |
Commissioner of Income-tax
|
| Citations |
1978 SLD 913,
(1978) 115 ITR 1
|
| Other Citations |
Kundan Lal Behari Lal v. CWT [1975] 98 ITR 359 (All.),
Siemens Engg. and Mfg. Co. of India Ltd. v. Union of India AIR 1976 SC 1785,
State of Assam v. Gauhati Municipal Board AIR 1967 SC 1398,
Union of India v. Jyoti Prakash Mitter AIR 1971 SC 1093
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
273A,
271(1)(c),
271(1A),
273
|