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TMI Blog2009 (6) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that. The claim made by the petitioner is bona fide and genuine and the respondent has not exercised his discretion in terms of law interest levied under Sections 234A, 234B and 234C is set aside and it is declared that the petitioner need not pay any interest for those two assessment years - At the same time, if any excess amount had been paid, she is also not entitled to seek refund of the same. - 7041 and 7042 of 2003 - - - Dated:- 9-6-2009 - JUSTICE K.CHANDRU Mr. K. Radhakrishnan for the Petitioner. Mr. T. Ravikumar for the Respondent. ORDER 1. Heard both sides. 2. The petitioner has filed these petitions seeking to challenge the order of the respondent, dated 19.12.2002 and to direct the respondent to de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -92 Asst. Year 1992-93 234A 30,096 19,536 234B 42,980 25,406 234C 621 2,066 Total 73,687 47,008 5. Aggrieved by the levy of interest, a petition to waive the interest was filed before the respondent, i.e. Chief Commissioner of Income Tax, Coimbatore. The reason pleaded by the petitioner as found in para 6 of the affidavit may be extracted below: "6. ... the above return was filed voluntarily and my Father was expired on 28.2.99 leaving my mother Smt.Sri Devi Venkataswami, house wife to look after the affairs of the family and business matters for my father. Being a house wife my mother took considerable time to acquaint with the matter in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003. In para 4 of the counter, the petitioner's plea was countered, which is as follows: "4. I further State that as per the petition for waiver of interest the petitioner's father died on 28.3.1991 (though as per the affidavit filed with the writ petition he died on 28.2.1999), and the advance tax payments would have become due and payable in his life time itself for the assessment year 1991-92. In fact, the petitioner who did not pay advance tax for the year in which the father was alive, has paid an amount of Rs.52,500 for the subsequent year after his death. It is thereby clear that non payment was not due to the death of the father." 8. Heavy reliance was placed upon the circular issued by the Department in Circular No.400/234/9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustainable and supported by any evidence or based upon the view of facts which could never be reasonably entertained. The jurisdiction to interfere is a very restrictive one that High Court will not interest or reverse the finding of the authorities if the conclusion for rejection of waiver plea or reduction of the liability on interest is found to be a possible conclusion drawn from facts. In the case on hand, the petitioner has projected the reasons for granting waiver, taking a considerate view. The first respondent herein has stated that there is no whisper of any facts and circumstances which compelled the inaction on the part of the assessee. The perusal of the order shows that the first respondent has not considered the various cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner has paid the tax voluntarily and has also pleaded a good and sufficient reason for the non payment of tax on time. The fact of the death of petitioner's father who was looking after the business, and as well as the petitioner's mother and guardian was an house wife unfamiliar with such transactions, is not denied by the respondent. On the contrary, he has given some logical interpretation for overruling the claim made by the petitioner. In the present case, the entire tax amount for the years 1991-92 and 1992-93 have been paid by the petitioner. She has also paid some extra amount. The claim made by the petitioner is bona fide and genuine and the respondent has not exercised his discretion in terms of law. 13. In the light of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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