JUDGMENT B.P. Jeevan reddy C.J.
1. This writ petition is directed against an order of the Commissioner of Income-tax dated February 28, 1979, under Section 273A of the Income-tax Act.
2. The petitioner is an individual. He filed returns for the assessment years 1969-70 to 1971-72 and an order of assessment was made. Subsequently, on September 20, 1971, he made a voluntary disclosure and filed returns for the assessment years 1965-66 to 1968-69 and revised returns with respect to the assessment years 1969-70 to 1972-73. Simultaneously, he filed a petition under Sub-section (4A) of Section 271. The Income-tax Officer accepted the returns filed by the petitioner with respect to the assessment years 1964-65 to 1968-69. With respect to the subsequent years, he issued notices under Section 147/148, accepted the returns and made the assessments. According to the petitioner, his revised returns were accepted. Penalties were also levied on the petitioner.
3. Now coming to the petition under Section 271(4A) filed by the petitioner, the Commissioner, by his order dated January 22, 1975, waived the penalties levied under Section 271(1)(a) for the assessment years 1965-66 to 1968-69 and 1972-73. So far as the petitions relating to the years 1969-70 and 1971-72 are concerned, he dismissed them evidently because no penalties were levied under Section 271(1)(a) for those years.
4. We may mention that, in his petition filed under Section 271(4A), the petitioner had prayed for "waiving penalties and penal provision". Evidently because the only penalties imposed by the date of the Commissioner's order dated January 22, 1975, were under Section 271(1)(a), the Commissioner dealt with those penalties only in his order. However, after the Commissioner's order dated January 22, 1975, the Income-tax Officer levied penalties under Section 271(1)(c) by his order dated November 16, 1976/February 7, 1977. It appears that interest was also levied under Sections 139(8) and 217. The petitioner then filed an application (annexure 5 to the writ petition) in March, 1977, for waiving the penalties levied under Section 271(1)(c) and also to waive interest amounts levied under Sections 139(8) and 217. This application has been dismissed by the Commissioner under his order dated February 28, 1979, impugned herein.
5. The main ground upon which the Commissioner has dismissed the petition is that the matter involved in the petition filed by the petitioner "stands closed" by the order dated January 22, 1975. The order does not say anything about the interest levied under Sections 139(8) and 217,
6. So far as the penalties levied under Section 271(1)(c) are concerned, it may be noted that they were levied subsequent to the Commissioner's order dated January 22, 1975. In the said order dated January 22, 1975, the Commissioner did not deal with the penalties leviable or levied under Section 271(1)(c). It, therefore, cannot be said that the issue relating to waiver of penalties under Section 271(1)(c) stands concluded by the order dated January 22, 1975. The matter must be gone into on merits.
7. So far as the interest levied under Sections 139(8) and 217 is concerned, they could not have been the subject-matter of the petitioner's application under Section 217(4A) inasmuch as the said Sub-section did not provide for waiver of the interest amounts. This is provided only by Section 273A, which came into force from October 1, 1975. (However, this provision has since been deleted but which fact, has no relevance to the proceeding herein). In other 'Words, the petition to waive the said interest was filed for the first time and, therefore, cannot be said to have been concluded by the previous order of the Commissioner dated January 22, 1975. We may make it clear at this stage that we do not propose to express any opinion on the question whether the power under Section 273A(1)(c) is available for waiving interest amounts levied in the assessment years prior to October 1, 1975.
8. That is a matter which can be gone into by the Commissioner if and when necessary.
9. For the above reasons, the writ petition is allowed in part, the impugned order is set aside and the matter is sent back to the Commissioner. The Commissioner shall consider the said application afresh and dispose of it according to law. No costs.
Certified copy of this order may be given to the petitioner's counsel on payment of usual charges within one week.