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2016 (3) TMI 598

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....ed the above Writ Petition to issue a writ of certiorarified mandamus to call for the orders passed by the 1st respondent dated 31.03.2004 for the assessment years 1991-92 to 1995-96 and to quash the same and to direct the 1st respondent to waive the interest levied under Sections 234A, 234B and 234C of Income Tax Act 1961. 2.It is the case of the petitioner that his father late Ragava Reddy, who....

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.... the returns for the aforesaid period. According to the petitioner, there was dispute between him and his brother and his brother had turned against him. Due to the strained relationship with his brother, he did not inform him about the VDIS (Voluntary Disclosure of Income Scheme) Declaration and about the payment of the tax thereon. The petitioner also accepted the assessment order and paid the e....

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....95-IT(B) dated 23rd May 1996 where a return of income could not be filed by the assessee due to unavoidable circumstances and such return of income is filed voluntarily by the assessee or his legal heirs without detection by the AO. The reduction or waiver of interest under Section 234A or Section 234B or Section 234C can be considered. 5.The learned counsel for the respondents, in support of his....

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....case on hand, the petitioner has stated that his accounts were being taken care by his father, who died in the year 1991, but the Voluntary Disclosure of Income Scheme came into force in the year 1997 only. Therefore, by stating that his father was looking after the tax affairs of the petitioner and that there was strained relationship between his brother, cannot be a ground to waive the interest,....