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2012 (4) TMI 415 - KERALA HIGH COURTDenial of waiver of interest, levied under Section 234A, B and C of the Income Tax Act – Held that:- there is no provision in the Act, providing for waiver of such interest – notification dated 23.05.1996 provides the circumstances in which such waiver is permissible which says that where the return of income could not be filed by the assessee due to unavoidable circumstances and it was later filed voluntarily without detection by the Assessing Officer - no details thereof have been furnished by assessee and this factual issue was not established before the 1st respondent - denial of the request for waiver of interest cannot be said to be against the provisions of the notification – against assessee. Request for waiver of interest levied under Section 220(2) – Held that:- Apart from the pleading that the non-payment of tax was due to reasons beyond the control of the assessee, the assessee has not established this factual question - the ingredients of the other conditions specified in Section 220(2)(a) also are not established – against assessee.
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