1989 (10) TMI 36

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.... P. R. GOKULAKRISHNAN C. J. -This special civil application prays for waiving of interest since it will be levied without any fault on the part of the assessees, by virtue of sections 234A and 234B of the Income-tax Act, 1961, and under section 17B of the Wealth-tax Act, 1957. The situation has arisen due to the fact that the income-tax personnel, from top to bottom, were on strike between Septem....