Gopal Trading Co. vs Cit
2002 Latest Caselaw 1143 Del

ORDER

The counsel for the respondent has taken me through the order passed by the Commissioner at page 43 of the paper book as also the assessment order Annexure 'C'. From a perusal of these orders, it would appear that the ground taken by the assessed of the delay in filing of returns being attributable to the CBI having seized account books, does not appear to be tenable and convincing ground, so as to justify waiver of the penalty and interest. It is noted in the assessment order that the assessed was not found to be maintaining books of account. It was discovered in the survey carried out that the assessed was not maintaining books of account. Rather the delay in filing is stated to be on account of making the accounts at its own convenience. As regards the seizure of books of account by the CBI, it is urged that if the assessed was earnest, he could have obtained inspection of the seized books and records and taken details and filed returns. Moreover, in view of the limited scope of interference with the orders passed under section 273A of the Income Tax Act, 1961, no ground is made out to interfere in the exercise of writ jurisdiction.

2. The writ petition is dismissed.

2. The writ petition is dismissed.