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2012 (7) TMI 373 - KERALA HIGH COURTRejection of the claim for waiver of interest u/s 234A, 234B & 234C - income generated from the deal to an extent of 3/10 was attributed to the petitioner while the remaining 7/10 was fixed against Mr.K.P.Ahamed Kutty - Held that:- The benefit conferred to Mr.K.P.Ahamed Kutty, is on the basis of the earlier Circular, i.e., Circular dated 23.05.1996, which came to be super ceded by the time since no substantial difference is brought to the notice between these two Circulars - the claim for waiver was submitted by the petitioner much before the claim petition preferred by Mr.K.P.Ahamed Kutty, whose case came to be considered first, passing favourable orders, while the case of the petitioner came to be kept in the cold storage for nearly six years - matter is remitted to the second respondent for fresh consideration
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