2012 (3) TMI 441

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.... : Sri. K.M. Shivayogiswamy, AGA ORDER A survey was conducted under Section 133A of the Income Tax Act of the premises of the petitioner on 30.08.2006 and certain note books were seized during the course of survey. It was found that the petitioner was carrying on money lending business. The petitioner agreed to offer additional income and consequently in pursuance of the notice under section....

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....ed counsel for the petitioner. 3. The main contention of the petitioner is that there is a direction issued by this court in the earlier writ petition that the board is required to consider the request of the petitioner for waiver of the interest. I am of the view that as on the date of the order was passed, the board was seized of the matter. But however , pursuant to section 119 (2) (a) of th....