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2012 (3) TMI 138 - HC - Income TaxWaiver of interest under 234A,B,C and interest under 220(2) - Held That:- Default has occurred for reasons due to unavoidable circumstances, no details thereof have been furnished and this factual issue was not established before, denial of the request for waiver of interest cannot be said to be against the provisions of the notification. For waiver under 220 - apart from pleading that nonpayment of tax was due to reasons beyond the control of the assessee, the assessee has not established this factual question. Reliance placed on GTN Textile Ltd (1993 -TMI - 18908 - KERALA High Court). - Decided against the assessee.
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