JEEWANLAL LTD Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The writ petitioner, by this writ application, prays for a mandate to set aside only a part of the order so far as it relates to the interest as would appear from page 53 of the writ petition which is annexure 'E' to the writ petition.

(2.) The basic grievance of the petitioner is that he is entitled to waiver of interest as the delay could not be attributed to the petitioner-company.

(3.) Mr. Rupen Mitra led by Mr. Nandalal Pal, learned advocate, claimed and contended that the petitioner did not challenge the other part of the order. There is no disclosure as to whether the amount which is required to be paid has been paid or not. Mr. Mitra further claimed that this order is not liable for interference unless the entire order is otherwise challenged.