B.P. Jeevan reddy CJ.

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.

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