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2012 (10) TMI 800 - KERALA HIGH COURTWaiver of interest charged u/s234A, 234B, 234C - Delay in filing Returns - Held that:- During search operation in premises of assessee delay of about 18 months in respect of assessment year 1994-95 and 12 months in respect of assessment year 1995-96 in filing the returns ,this issue is remitted back to the Chief Commissioner of Income Tax, Kochi for re-consideration after giving an opportunity of hearing to the petitioner. In order to avoid delay, the petitioner shall appear before the Chief Commissioner on a day fixed by him after receipt of notice from the Chief Commissioner and the Chief Commissioner shall dispose of the case of the petitioner within three months from the date of receipt of the notice to him. Till the disposal of the application of the petitioner,the impugned demand shall not be executed - writ petition is disposed off.
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