LAWS(DLH)-2006-6-11

R C GUPTA Vs. INCOME TAX OFFICER

Decided On June 02, 2006
R.C.GUPTA Appellant
V/S
INCOME TAX OFFICER Respondents

JUDGEMENT

(1.) This writ petition has been filed by the petitioner challenging the three orders of the Assessing Officer all dated 12.12.2005 whereby Assessing Officer rejected the application of petitioner and refused to waive interest under Rule 40(1) of I. T. Rules 1962 and under Rule 117A of I.T. Rules, 1962 and praying for quashing of these orders. Writ petition made a prayer that interest charged for assessment year 1985-86 and assessment year 1986-87 be ordered to be waived.

(2.) The brief facts giving rise to the application made by petitioner for waiving interest are as under:

(3.) In response to this letter the department also wrote letter which reads as under: