9911796707
TMI Blog2004 (2) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... levied and likewise, under the provisions of section 234B of the Act, in respect of delayed payment of advance tax, the assessee is liable for payment of interest on the shortfall of the advance tax and for the delayed period. It is the case of the petitioners that they had sought for waiver of such levy under the provisions of sections 234A and 234B of the Act by filing applications before the Chief Commissioner of Income-tax, Karnataka Area, the respondent herein and the request has been turned down even without as much as an order being passed by the respondent nor the petitioners having been communicated with a copy of such order. Sri Alur, learned counsel appearing for the petitioners submits that the petitioners have been apprised on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reduce or waive interest charged under section 234A, or section 234B or section 234C of the Act in the classes of cases or classes of income specified in para. 2 of this order for the period and to the extent the Chief Commissioner of Income-tax/ Director-General of Income-tax deem fit. However, no reduction or waiver of such interest shall be ordered Unless the assessee has filed the return of income for the relevant assessment year and paid the entire tax due on the income as assessed except the amount of interest for which reduction or waiver has been requested for. The Chief Commissioner of Income-tax or the Director General of Income-tax may also impose any other conditions deemed fit for the said reduction or waiver of interest. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the nature of mandamus to direct the respondent to furnish the petitioners a copy of the orders passed by the respondent indicating the reasons for denial of the relief to the petitioners, so that they can pursue further action if any for getting such relief. Sri. M. V. Seshachala, learned standing counsel appearing for the respondents, points out that in the first instance the petitioners have no right in the matter; that they are not persons who qualify or satisfy the conditions stipulated in the notification referred to above issued by the Board and that the power conferred on the Commissioner is a power which he can exercise only under the circumstances and situations mentioned in the notification itself and not otherwise. Learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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