V SUNANDA Vs. CHIEF COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The assessee filed appeal against the order of the Income Tax Appellate Tribunal, Hyderabad, dated 15-12-2003 in dismissing the appeals, and confirming the orders of the Commissioner of Income Tax (Appeals)-V, Hyderabad, rejected her claim towards agricultural income.

(2.) She sought a Writ of Certiorari when Her claim for waiver of interest levied under Sections 234-A and 234-B of the Income Tax Act, 1961 (for brevity the Act, 1961). was rejected by the Chief Commissionerof Income Tax, Hyderabad by order dated 10-03-2004.

(3.) Since common points are involved in these two appeals, they are taken up together and disposed of by way of common order.