ORIENTAL HOTELS LIMITED Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) INVOKING Article 226 of the Constitution of India, the petitioner herein has filed the present writ petition seeking for a writ of certiorarified mandamus to call for the records of the first respondent in C. No. 1121(75)III of 1988, and consequently to direct the first respon- dent to grant the order waiving interest for the assessment year 1984-85 to the petitioner.

(2.) IN support of the writ petition, the petitioner herein has filed an affidavit wherein he has narrated all the facts and circumstances that forced him to file the present writ petition and requested this court to allow the writ petition as prayed for. Per contra, on behalf of the respondents, a counter affidavit has been filed rebutting all the material allegations levelled against them one after the other and ultimately requested this court to dismiss the writ petition for want of the merits.