2012 (3) TMI 138

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..... X, SRI.GEORGE K. GEORGE, SC FOR IT   J U D G M E N T   Exts.P5 and P6 orders are challenged by the assessee. Ext.P5 is an order passed by the 1st respondent rejecting the application made by the petitioner for waiver of interest, levied under Section 234A, B and C of the Income Tax Act. Ext.P6 is yet another one issued by the 1st respondent rejecting an application made by the petition .....

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..... by the 1st respondent that even though the petitioner claimed that the delay in filing the return and nonpayment were due to unavoidable circumstances, no mention is made of such circumstances justifying the request for waiver.   3. The circumstances justifying the delay in payment of tax, are factual matters which are to be pleaded and established by the assessee. Ext.P4 is the application .....

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..... sioner of Income Tax & another (217 ITR 653) all the three circumstances are cumulative in nature and are to be established by the assessee. Here again, apart from the pleading that the nonpayment of tax was due to reasons beyond the control of the assessee, the assessee has not established this factual question. Further the ingredients of the other conditions specified in Section 220(2)(A) also a .....

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