1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2683 OF 1993 M/s.Burlington's Of Bombay ...Petitioner vs. 1.Shri.A.Balasubramaniam & Anr. ...Respondents. AND WRIT PETITION NO.2684 OF 1993 Mr.N.R.Kapur. ..Petitioner vs. 1.Shri.A.Balasubramaniam & Anr. ...Respondents. AND WRIT PETITION NO.2685 OF 1993 Mr.R.K.A.Kapur ...Petitioner vs. 1.Shri.A.Balasubramaniam & Anr. ...Respondents. --- 2 Ms.A.Vissanji, for Petitioners. None for Respondents. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 21st October,2008. P.C.:- 1. None for the respondents though served. In all these petitions, the orders passed by the CIT under section 273A of the Income Tax Act,1961 are challenged. In these orders the Commissioner of Income Tax has declined to grant waiver of interest for more than one assessment year. The learned Counsel appearing for petitioner brought to our notice a decision of the Division Bench in the case of “Sukhdev Hargopal Puri Vs. Union of India and others, (2005)279 ITR 591 (Bom)” wherein it is held that the CIT has power to grant waiver of interest under Section 273A of the Income Tax Act for more than one assessment order. In this view of the 3 matter, the orders impugned in each of the petitions are quashed and set aside and the matter is remanded back to C.I.T. for reconsideration of the application for waiver of interest in accordance with law. Rule is made absolute accordingly. No order as to costs. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)