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TMI Blog2009 (9) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... he Department in reconsidering the very same issue especially when in identical matter between the same parties waiver had been given to the other group. – entitled to get waiver X X X X Extracts X X X X X X X X Extracts X X X X ..... the waiver of payment of interest under Section 234 (A) (B) and (C) of the Act. As the petitioners would claim that they were for the reasons beyond their control, they were prohibited from finalising the accounts, and hence, waiver should have been given to them. These Writ Petitions have been filed on the rejection made by the authority concerned from the levy of interest under Section 234(A)(B) and (c) of the Act. All the Writ Petitions are commonly filed on the same ground in respect of all the petitioners. 3. Mr. R. Sathiamoorthy, learned Senior Standing Counsel appearing for the Income Tax Department has filed detailed counters in all the cases and specifically pleaded that the petitioners are not entitled to the relief as claimed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fference of opinion in respect of two groups of partners, persons, relatives in respect of companies and partnership concerns and that each group separately filed their returns, and ultimately, it was concluded and the other group also filed for a waiver of interest under Section 234(A)(B) and (C) of the Act. But, insofar as the waiver application filed by the other group in seven cases much prior to the impugned order passed in the case of this group, the Chief Commissioner, Chennai, by his proceedings C.No.CCA/105(14)/CBE/1998-99, dated 31.10.2000 in respect of other group interpreting the Board's order F.No.400/234/95-IT(B), dated 23.05.1996 and ordered it is applicable and did not waive the total interest under Section 234 (A) (B) and ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Senior Counsel appearing for both sides brought to the notice of this Court Clause 4 which reads as follows: "4. Earlier orders under Section 119(2)(a) dated 23.05.1996 and 30.01.1997 on the subject stand superseded by this Order. If any petition in the past has been rejected because the Board had not issued this direction earlier, such petition may be reconsidered and decided in accordance with this Order. If any petition in the past was allowed in accordance with the Orders under Section 119(2)(a) dated 23.05.1996 and 30.01.1997, such Orders allowing waiver should not be reopened/revised as per the guidelines contained in this Order." 7. On a reading of this Clause 4, it is very clear that if any petition in that case has been reject ..... X X X X Extracts X X X X X X X X Extracts X X X X
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