SHEBIN JEWELLERY Vs. CHIEF COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS writ petition is filed challenging Ext.P16 order passed by the Chief Commissioner of Income Tax, Kochi in an application filed by the petitioner seeking waiver of interest imposed on the petitioner/assessee under Section 234A of the Income Tax Act.

(2.) IMPOSITION of interest was in respect of delay in filing the returns for the assessment year 2001 -02 and 2002 -03. As per the provisions of the Act, the returns were to be filed on 31/08/2001 and 31/08/2002 during the respective assessment years. The returns were filed only on 03/10/2006.

(3.) THE Income Tax Officer, by Ext.P8 dated 23/01/2006 intimated the petitioner that the books and documents are not in custody of that office and the petitioner was requested to approach the Deputy Commissioner of Income Tax, Central Circle. Petitioner submitted another request Ext.P9 dated 06/02/2006 to the Assistant Commissioner of Income Tax, Central circle, Calicut. He was again faced with another demand by Income Tax Officer for filing returns by notice dated 12/07/2006 for which he had sent a reply wherein he again made a request to the Assistant Commissioner of Income Tax for providing copies of the documents.