V AKILANDESWARI Vs. CHIEF COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE writ petitions have been preferred under Article 226 of the Constitution of India praying for the issue of a writ of certiorarified mandamus to call for the records of the respondent in PCCCIT/CBE/1433(103) 2002-2003, dated 19.12.2002 and to quash the same and consequently, to direct the respondent to delete the interest levied under Sections 234B and 234C of the Act for the assessment years 1991-92 and 1992-93.) Heard both sides.

(2.) THE petitioner has filed these petitions seeking to challenge the order of the respondent, dated 19.12.2002 and to direct the respondent to delete the interest levied under Sections 234B and 234C of the Act for the assessment years 1991-92 and 1992-93. THEse two matters were came to be posted before this court on being specially ordered by the Hon'ble the Chief Justice, vide order, dated 20.4.2009.

(3.) AGGRIEVED by the levy of interest, a petition to waive the interest was filed before the respondent, i.e. Chief Commissioner of Income Tax, Coimbatore. The reason pleaded by the petitioner as found in para 6 of the affidavit may be extracted below: