2006 (2) TMI 139

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..... petitioner delayed payment of tax for ten years and six months and has not co-operated with the Department in payments and settlement of arrears. In view of the factual findings contained in exhibit P7, based on which the petitioner's application was rejected, I do not think there is any justification to interfere with exhibit P7 - - - - - Dated:- 20-2-2006 - Judge(s) : C. N. RAMACHANDRAN NAIR. .....

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..... ioner of Income-tax and dismissed the claim. Standing counsel for the Revenue, on the other hand, contended that the Commissioner has not sent any report but has forwarded the report from the Assessing Officer which contained only the factual position pertaining to the petitioner's conduct. Even though the petitioner has also relied on the decision of the Supreme Court in Kishan Lal v. Union of .....

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