G SHIVAKUMAR Vs. CHIEF COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) This order shall dispose of W.P.(MD)Nos. 12354 and 12366 of 2008, as common questions of law, and facts are involved in these cases.

(2.) The Petitioner filed two separate applications under Section 119(2)(a) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"), read with Sections 234-A, 234-B and 234-C of the Act, for waiver of interest.

(3.) The Return for the year 1993 - 94, was required to be filed by the Petitioner on or before 31.08.1993, and for the year 1994-95, on or before 31.01.1995. The Petitioner has disclosed his taxable income as Rs. 2,15,540 /(Rupees Two Lakhs Fifteen Thousand Five Hundred and Forty only), for the year 1993-94, and Rs. 1,78,910/- (Rupees One Lakh Seventy Eight Thousand Nine Hundred and Ten only), for the year 1994 - 95.