https://www.taxtmi.com/caselaws?id=12656 Relief under the CBDT interest-waiver circular depends on satisfaction of all stipulated conditions, including proof that the delay in filing the return arose from circumstances beyond the taxpayer's control. Voluntary belated filing and payment of tax, by themselves, do not establish entitlement to waiver. On the facts noted, the assessee gave no explanation for the inordinate delay and produced no material showing qualifying circumstances, so the Chief Commissioner was justified in refusing relief under section 119(2)(a) of the Income-tax Act, 1961. en-us Fri, 17 Nov 2000 00:00:00 +0530 Wed, 20 May 2009 18:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12656 Relief under the CBDT interest-waiver circular depends on satisfaction of all stipulated conditions, including proof that the delay in filing the return arose from circumstances beyond the taxpayer's control. Voluntary belated filing and payment of tax, by themselves, do not establish entitlement to waiver. On the facts noted, the assessee gave no explanation for the inordinate delay and produced no material showing qualifying circumstances, so the Chief Commissioner was justified in refusing relief under section 119(2)(a) of the Income-tax Act, 1961. Case-Laws Income Tax Fri, 17 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12656