TMI Blog2011 (1) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... e not assessed the income he was getting from the money lending business. According to the petitioner, the income was unanticipated. However, without giving a finding on the issue whether the source of income had been accrued then and there or it is a future income on the money lending business, the impugned order passed at Annexure-B by the Chief Commissioner of Income Tax appears to be vague in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT Act) and, to issue a writ of mandamus directing the 1st respondent to consider the waiver application dated 9.7.2008 and, to grant waiver of interest charged under Section 234B and 234C of the IT Act and, for such other relief. 2. Heard. 3. According the petitioner, a survey under Section 133A was conducted on 30.8.2006 and exercise note books were found in the course of survey mentioni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 234C of the IT Act vide Annexure-B. Being aggrieved, the petitioner filed an application before the 1st respondent seeking rectification of the order passed. But, the same was rejected vide Annexure-D. Hence, the petitioner has filed these petitions stating that the 1st respondent has passed the orders in a mechanical manner without assigning reasons. Accordingly, he has sought for the above rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, he contended at the most, against the impugned order at Annexure-B, it is for the petitioner to approach the Board under Section 119 of the IT Act. 7. In the case on hand, as noticed, of course discretion has been exercised by the Commissioner to waive the interest to be payable by the petitioner. But, It is a case of detection wherein the petitioner is said to have not assessed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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