1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 22 of 2008 BHUPENDRA SINGH V/S I.T.O.WARD-1-RAJSAMAND Mr. DINESH MEHTA, for the appellant / petitioner Date of Order : 30.1.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI DEO NARAYAN THANVI,J. ORDER ----- It is contended by the learned counsel for the appellant that application had been filed by the assessee under Section 273A before the Commissioner, Income Tax for waiver of penalty, and that application was filed before filing of the present return and notwithstanding the pendency of that application for waiver of penalty proceedings were initiated, and impugned orders imposing penalty had been passed which are likely to prejudice the decision of the appellant's application for waiver of penalty under Section 273A which is pending. We simply dispose of this appeal by clarifying that the appellant will be free to proceed with his application under Section 273A, and any decision arrived at in these proceedings will not affect the disposal of that 2 application on its own merits, and in case the appellant gets relief therein he will be entitled to the relief notwithstanding these orders. ( DEO NARAYAN THANVI ),J. ( N P GUPTA ),J. /Sushil/