TMI Blog2012 (10) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... al assets. Even if the assets of assessee are eschewed, he is seen to possess other resources which disproves his claim of genuine hardship - against assessee. - WP(C).No. 21824 of 2012 (C) - - - Dated:- 27-9-2012 - MR. ANTONY DOMINIC J. PETITIONERS: BY ADV. SRI. S. ARUN RAJ RESPONDENTS: BY SRI. JOSE JOSEPH, SC, FOR INCOME TAX JUDGMENT Petitioner challenges Ext.P7 order. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the respondents. The relevant portion of Ext.P7 order as contained in para 4 thereof reads as under; "On receipt of the waiver petition from the assessee on 20/11/2006, a report was called for from the assessing officer. The AO in his report dated 11.4.2007 stated the assessee had filed his return of income for the AY 2006-07 and as per the Balance Sheet as on 31/3/2006, the assessee had cash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of the amount on which [interest has been paid or was payable] under the said sub-section was due to circumstances beyond the control of the assessee; and (iii) the assessee has co-operated in any inquiry relating to the assessment or any proceeding for the recovery of any amount due from him." 4. In so far as this case is concerned, in my view, the first condition of genuine hardship has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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