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2004 (3) TMI 49 - HC - Income TaxPetitioner assailing the constitutional validity of sections 234A, 234B and 234C submitted that the said provisions violated the fundamental rights of the petitioners - He contended that providing unfettered power to the assessing authority and automatic imposition of interest without affording any opportunity of hearing is unconstitutional - Chief Commissioner of Income-tax thus held that the assessee's prayer for waiver of interest cannot be said to be covered by the notification dated May 23, 1996, partially modified by the subsequent notification dated January 30, 1997. - petitioner neither pleaded nor proved any case of hardship for waiver of interest before the Chief Commissioner of Income-tax. - We, therefore, do not find any infirmity in the order of the Chief Commissioner of Income-tax warranting interference by this court in its extraordinary jurisdiction under article 226 of the Constitution of India.
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