MANUEL SONS WINES Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) IN both the original petitions, the grievance of the petitioners is 'that the respondents, namely, the INcome-tax authorities, have only granted waiver of interest to the extent of 50 per cent, and not its entirety. The case of the petitioners is that once the authorities come to the conclusion that the petitioners could not have anticipated the additions in the respective cases they ought to have granted relief in its entirety.

(2.) HEARD learned counsel for the petitioner in both the cases as also learned counsel for the respondents.

(3.) THERE are no merits in both the original petitions and they are dismissed.