2000 (11) TMI 14

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..... (Investigation) to reduce or waive penal interest for late submission of a return of income, non-payment or inadequate payment of advance-tax, etc., reads thus: "(v) where the return of income is filed voluntarily without detection by the Income-tax Department and due to circumstances beyond the control of the taxpayer such return of income was not filed within the statutory time limit or advan .....

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..... presentative of the applicant regarding the applicability of the conditions mentioned in the circular and that the representative was unable to show the applicability of any one of those conditions. The criticism that the Chief Commissioner has relied on the order of the Commissioner, Trichy, is not a fair one. The Chief Commissioner has applied his mind and found that the conditions mentioned i .....

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