9911796707
TMI Blog2012 (7) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... Siri Jagan, J. J U D G M E N T The petitioner was the erstwhile partner of a firm which became defunct. The firm was dissolved in the year 1993. By Ext.P1 certificate dated 27.7.2005, arrears of income tax due from the firm for the assessment year 1987-88 was demanded from the petitioner. The petitioner submits that the firm was managed by the erstwhile managing partner and the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the petitioner's application for waiver of interest under Section 220(2A) is clearly unsustainable. 3. With the help of a statement filed on behalf of the respondents, counsel for the Income-tax Department vehementally opposes the prayer of the petitioner. He would submit that none of the ingredients of Section 220(2A) are satisfied in this case and even in Ext.P4 application before the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perated in any inquiry relating to the assessment or any proceeding for the recovery of any amount due from him." I am of opinion that the question as to whether these ingredients have been satisfied in the petitioner's case has to be considered in the background of the delay in recovery itself. Admittedly, the tax demanded is for the assessment year 1987-88. Ext.P1 certificate under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce is more than sufficient to hold that the default in payment was due to the circumstances beyond the control of the assessee. The petitioner immediately on receipt of Ext.P1, paid the tax also and did co-operate with the proceedings for recovery. There is no case for the respondents that the petitioner had not co-operated with the enquiry relating to the assessment as well. Therefore, I am satis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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