2012 (3) TMI 138

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....: SRI.JOSE JOSEPH, SC, FOR INCOME TAX, SRI.GEORGE K. GEORGE, SC FOR IT   J U D G M E N T   Exts.P5 and P6 orders are challenged by the assessee. Ext.P5 is an order passed by the 1st respondent rejecting the application made by the petitioner for waiver of interest, levied under Section 234A, B and C of the Income Tax Act. Ext.P6 is yet another one issued by the 1st respondent rejec....

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....ssing Officer. In this order, it is found by the 1st respondent that even though the petitioner claimed that the delay in filing the return and nonpayment were due to unavoidable circumstances, no mention is made of such circumstances justifying the request for waiver.   3. The circumstances justifying the delay in payment of tax, are factual matters which are to be pleaded and established....