2012 (4) TMI 415

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.... 1. 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 rejecting an application made by the petitioner for waiver of interest under Section 220(2) of the Income Ta....

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....he delay in filing the return and non-payment 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 by the assessee. Ext. P4 is the application made by the assessee for waiver of interest. In Ext. P4 also apart from....