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2004 (4) TMI 35 - DELHI HIGH COURTDelay in making the assessment - petitions filed against the orders made by the Commissioner under section 264 whereby the waiver of interest under section 215 read with rule 40(1) of the Income-tax Rules has been denied - whether the delay was attributable to the assessee or not - In the present case, specific findings have been recorded by commissioner that there was delay which could be attributed to the assessee. - That being the case, when the Commissioner has in exercise of jurisdiction vested in him come to a particular conclusion on the facts for reasons which are recorded in the impugned orders, it would not be proper for us to interfere in exercise of our writ jurisdiction. Hence, petitions are dismissed.
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