R RAGHAVAN Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE two writ petitions are dealt with together since they relate to one and the same subject- matter though praying for different reliefs.

(2.) IN Writ Petn. No. 1353 of 1993, the petitioner prays for a writ of certiorarified mandamus to call for the records of the petitioner in PA/GLPT 9933/SIC II on the file of the first respondent and quash the order dt. 23rd Nov., 1992 relating to levy of interest under ss. 234A to 234C of the IT Act, 1961 ('the Act') and, consequently, direct the first respondent not to charge any interest under ss. 234A, 234B and 234C.

(3.) IN similar circumstances identical writ petitions filed came up for consideration of this Court and, in and by my order dt. 13th Dec., 1993, in writ petn Nos. 2528 to 2539, etc., of 1993. I have issued certain directions to enable the petitioners similarly placed to approached the competent authorities for the claim towards interest. While doing so, I have issued directions as hereunder :