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2009 (4) TMI 91 - HC - Income TaxNon-filing of returns in time due to 'busy schedule' - petitioner is not a habitual defaulter - as per Notification No.400/234/95/IT(B) if return could not be filed by the assessee due to unavoidable circumstances and such return is filed voluntarily, reduction or waiver of interest under Section 234A, 234B or 234C can be considered - impugned order is quashed in so far as the non-granting of waiver of interest in respect of Section 234C and partial consideration of the waiver of interest in respect of Sections 234A and 234B - matter is remitted for fresh consideration, taking into account the unavoidable circumstances explained by the petitioner
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