https://www.taxtmi.com/caselaws?id=22791 Interest for late filing of a return was sought to be waived on the ground of illness of the assessee's munim, but the authority found that the illness ended well before the due date and that sufficient time still remained to file the return in time. The factual basis of the illness claim was accepted, yet the refusal to grant waiver was treated as reasoned, relevant, and supported by the record. On revision, no failure to consider material facts, perversity, or irrelevance was shown, so interference with the Commissioner's order was not warranted and the challenge to the refusal to waive interest failed. en-us Wed, 05 Dec 1990 00:00:00 +0530 Mon, 14 Dec 2009 11:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22791 Interest for late filing of a return was sought to be waived on the ground of illness of the assessee's munim, but the authority found that the illness ended well before the due date and that sufficient time still remained to file the return in time. The factual basis of the illness claim was accepted, yet the refusal to grant waiver was treated as reasoned, relevant, and supported by the record. On revision, no failure to consider material facts, perversity, or irrelevance was shown, so interference with the Commissioner's order was not warranted and the challenge to the refusal to waive interest failed. Case-Laws Income Tax Wed, 05 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22791