9911796707
TMI Blog2006 (4) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the petitioner seeks a refund, were being made in Kolkata. Even applications for waiver of interest levied were filed initially before the jurisdictional Chief Commissioner of Income-tax at Kolkata. The question in the above backdrop is whether the present writ petition ought to be entertained in Delhi, just because one of the reliefs which the petitioner claims is in the nature of a mandamus against two of the respondents who are stationed here. The respondents argue that the petitioner cannot maintain the present writ petition in Delhi, not only because no part of the alleged cause of action has accrued to the petitioner in Delhi but also because the Delhi High Court is not a forum convenient to the respondents. We are inclined to up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it had paid a lower rate of tax on the faith of the order passed by the Commissioner of Income-tax (Appeals) and the communication from the Central Board of Direct Taxes. It cannot, argues the petitioner, now be made liable to pay interest on the differential amount under sections 234B and 234C of the said Act. Waiver of interest was, therefore, claimed by the petitioner in terms of the letters addressed by it to the respondents. These letters have not, according to the petitioner, evoked any response from the competent authority, forcing the petitioner to seek a mandamus directing respondent No. 2 to grant waiver of interest payable under sections 234B and 234 C of the Act in terms of a circular dated May 23,1996, issued by the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns 234B and 234C of the Act for the assessment years 1992-93, 1993-94, 1994-95, 1997-98, 1998-99, 1999-2000 in terms of the said Central Board of Direct Taxes Circular dated May 23, 1996. (iv) issue a writ of mandamus or any other writ, order or direction directing the respondents to refund the amounts arbitrarily adjusted with interest thereupon from the date of adjustment. (v) direct the respondents not to adjust any future amount from the refunds due to the petitioner. (vi) that without prejudice to other contentions, issue directions in the nature of a writ of mandamus or any other writ, order and direction to respondent No. 2 to deal with and dispose of the representations made by the petitioner and grant to it the benefit of the Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest under sections 234B and 234C has its genesis in proceedings conducted in Kolkata by the authorities situated within the jurisdiction of the Calcutta High Court. There could, therefore, be no impediment for the petitioner to seek an appropriate relief in that regard from the Calcutta High Court especially when three other major reliefs which are being prayed for in this petition could be agitated exclusively in the High Court at Kolkata where the cause of action in regard to those reliefs has arisen. In the totality of the above circumstances, we are not inclined to entertain this petition. The argument that since one of the reliefs prayed for by the petitioner is against an authority situated in Delhi and, therefore, a part of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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