Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2004 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (2) TMI 37 - KARNATAKA HIGH COURTNotification dated May 23, 1996 - Reduction or waiver of penal interest for late filing of return of income, etc. - Authorisation of powers to Chief Commissioners and Directors-General (Investigation) - grievance of the petitioners is that though they had sought for certain relief from the operation of the provisions of sections 234A and 234B, it has been denied to them - order rejecting the petitioners' request is one passed by the Commissioner but is communicated under the seal and signature of an Assistant Commissioner acting on behalf of the Commissioner - if the Commissioner has conveyed to the petitioners that he is unable to act in the matter, no exception can be taken. No legal right of the petitioners is involved nor is there any inaction on the part of the respondent authority - Commissioner could not have entertained the application for granting any relief as he does not have the power to extend such relief to persons like the petitioners in terms of the notification.
|