https://www.taxtmi.com/caselaws?id=238578 Refusal to condone delay in filing returns and to waive interest under sections 234A, 234B and 234C under Circular No. 670 required an independent examination of whether the delay was beyond the assessee's control. Where the Commissioner had already accepted, for one assessment year, that the delay was not attributable to the assessees, a blanket refusal for the remaining years could not stand without fresh consideration of condonation or reference to the Board. The impugned order was set aside and the matter was remitted to the Commissioner for a fresh decision within six months. en-us Mon, 08 Apr 2013 00:00:00 +0530 Sat, 26 Oct 2013 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238578 Refusal to condone delay in filing returns and to waive interest under sections 234A, 234B and 234C under Circular No. 670 required an independent examination of whether the delay was beyond the assessee's control. Where the Commissioner had already accepted, for one assessment year, that the delay was not attributable to the assessees, a blanket refusal for the remaining years could not stand without fresh consideration of condonation or reference to the Board. The impugned order was set aside and the matter was remitted to the Commissioner for a fresh decision within six months. Case-Laws Income Tax Mon, 08 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238578