KANDATH BUS SERVICE Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The petitioner is challenging exhibit P3 order whereunder the Commissioner of Income-tax has granted waiver of only 50 per cent, interest payable under Section 220(2) of the Income-tax Act, 1961 and rejected the claim for the balance amount.

(2.) Counsel contended that in the case of some other assessees within the same group, full waiver was granted by a Chief Commissioner of Income-tax. According to counsel, the facts are the same and, therefore, the petitioner is entitled to full waiver of interest for the years 1985-86 and 1987-88 also.

(3.) However, on going through exhibit P3, I find, the petitioner has not satisfied all the conditions for waiver of interest under Section 220(2A) of the Income-tax Act, inasmuch as tax was not paid voluntarily but was recovered by coercive steps by attachment and sale of immovable properties. Even though counsel has submitted that the financial hardship is a ground for claiming waiver, I find, the Commissioner has accepted the same and waived 50 per cent, of interest. I do not think there is any scope for interference with exhibit P3 which is a discretionary order of the statutory authority. No material is available for this court to interfere with exhibit P3 or for ordering reconsideration. This court also has no authority to assume the jurisdiction of the statutory authority to waive interest more than what is granted by the Commissioner. The fact that the Chief Commissioner exercised discretionary jurisdiction in a more liberal manner in another case is not a ground for this court to interfere with exhibit P3.