- (1.) BY means of the present writ petition filed under V 226 of the Constitution of India the petitioner seeks a writ, order or direction in the nature of certiorari for quashing the order dated December 15, 1989, passed by the Commissioner of Income -tax, Meerut, under Section 273A of the Income -tax Act, 1961, hereinafter referred to as the 'Act'.
(2.) THE facts giving rise to the present writ petition are as follows: The petitioner is a Hindu undivided family. A search was conducted by the Income -tax Department in the residential premises of Roshan Lal, a member of the Hindu undivided family on March 15, 1983, when certain incriminating materials and documents were found in the search. The petitioner filed returns of income for the assessment years 1980 -81 to 1983 -84 voluntarily under the amnesty scheme which was in force at the time when the return was filed. The income disclosed after discussion was accepted. However, the assessing authority levied interest under Sections 139(8), 215 and 217 as also penalty under Sections 271(1)(c) and 273(2)(a) of the Act.
(3.) THE petitioner made an application for waiving the interest as also the penalty imposed upon it. The said application has been rejected by the Commissioner of Income -tax, Meerut, by the impugned order.;