2012 (4) TMI 415

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..... that where the return of income could not be filed by the assessee due to unavoidable circumstances and it was later filed voluntarily without detection by the Assessing Officer - no details thereof have been furnished by assessee and this factual issue was not established before the 1st respondent - denial of the request for waiver of interest cannot be said to be against the provisions of the n .....

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..... nd C of the Income Tax Act. Ext.P6 is yet another one issued by the 1st respondent rejecting an application made by the petitioner for waiver of interest under Section 220(2) of the Income Tax Act. 2. Ext.P5 order is dealt with the claim of the petitioner for waiver of interest levied under Section 234A, B and C of the Income Tax Act. Admittedly, there is no provision in the Act, providing for .....

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..... n payment of tax, are factual matters which are to be pleaded and established by the assessee. Ext. P4 is the application made by the assessee for waiver of interest. In Ext. P4 also apart from repeatedly stating that default has occurred for reasons due to unavoidable circumstances, no details thereof have been furnished and this factual issue was not established before the 1st respondent. In suc .....

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