2013 (1) TMI 541

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....e for the respondents.   Hon'ble Sudhanshu Dhulia, J. (Oral)   1. Heard Mr. D.S. Patni, Advocate for the petitioner and Mr. H.M. Bhatia, Advocate for the respondents.   2. The petitioner has challenged the order dated 29.12.2006 passed by the Commissioner of Income Tax, Dehradun by which the application of the petitioner for waiving of interest on late payment of advance ta....

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....nts have been seized and for reasons beyond the control of the assessee, he has been unable to furnish the return of income for the previous year during which the action u/s 132 has taken place, within the time specified in this behalf and the Chief Commissioner or as the case may be Director General is satisfied having regard to the facts and circumstances of the case that the delay in furnishing....

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.... advance tax on such income is paid in the remaining instalment or instalments and the Chief Commissioner or Director General is satisfied on the facts and circumstances of the case that this is a fit case for reduction or waiver of interest chargeable u/s 234C of the Income Tax Act. (d) Where any income which was not chargeable to income-tax on the basis of any order passed in the case of any ....

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....er of such interest. (e) Where a return of income could not be filed by the asessee due to unavoidable circumstances and such return of income is filed voluntarily by the assessee for his legal heirs without detection by the AO." 3. The revenue authority while rejecting the application for waiving of the interest of advance tax has come to the conclusion that though the first condition has been....