9911796707
TMI Blog2012 (10) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... S) BY ADV. SRI.GEORGE K. GEORGE, SC FOR IT SC SRI. JOSE JOSEPH JUDGMENT Heard the learned counsel for the petitioners and also the learned Standing Counsel appearing for the respondents. 2. Petitioners in these cases own Poultry farms. On 4.1.2001, their premises were surveyed under Section 133A of the Income Tax Act, when it was found that they were not maintaining proper books of acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conferred on the Chief Commissioner and the Director General by virtue of the Board's notification dated 23.5.1996. Notification also provide in clauses (a) to (e), the circumstances in which the waiver can be granted. Those circumstances are extracted in paragraph 6 of the order. 5. Case of the petitioners is that on account of a bona fide mistake, they could not file the return or pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. (c). Where any income chargeable to Income Tax under any head other than Capital gains is received or accrued after the due date of payment of instalment of advance tax which was neither anticipated nor was in the contemplation of the assessee and the advance tax on such income in paid in the remaining instalments. (d). Where any income which was not chargeable to tax on the basis of any orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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