2013 (10) TMI 1033

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....ond respondent rejecting the petitions for waiver of interest under sections 234A, 234B and 234C of the Income-tax Act, 1961, and exhibit P6 order issued by the Commissioner of Income-tax refusing to condone the delay in filing of the returns for the years 1990-91 to 1992-93. It is submitted that the second petitioner, the mother of the first petitioner, expired on September 24, 1998. Prayers i....

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....ssessment years 1990-91 to 1992-93 and 1994-95. According to learned counsel for the petitioners, the first respondent ought to have condoned the delay in filing of the returns of income for the assessment years 1990-91 to 1992-93 on the basis of the Board's Circular No. 670, dated October 26, 1993, and on that basis the second respondent ought to have waived the interest under sections 234A, 2....

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....r 26, 1993, is quoted below for ready reference (see [1993] 204 ITR (St.) 154) :          "2. Board have also decided that in such cases : (i) where the refund does not exceed Rs. 10,000 for any assessment year the Assessing Officer shall obtain the prior approval of the CIT before entertaining a belated refund claim ; and (ii) where the refund exce....

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.... and will apply to all claims of refund pending as on that date and also in respect of all refund claims filed on or after that date. 6. The instructions contained, in this circular modify the earlier instructions on the subject and may please be brought to the notice of the officers working under your charge." Learned counsel for the respondents submits that since there was no valid return ....