THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE M.S. RAMACHANDRA RAO
Writ Petition No.38695 of 2014
DATED:17.12.2014 Between:
P.G. Ramesh, Hyderabad.
… Petitioner And The Union of India, Represented by its Secretary, Ministry of Finance, Department of Revenue, New Delhi and others.
….Respondents THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE M.S. RAMACHANDRA RAO
Writ Petition No.38695 of 2014
Order: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
This writ petition is filed impugning the order of the Chief Commissioner of Income Tax-II, Hyderabad dated 2.5.2014, by which, the petitioner’s application for waiver of interest charged under Section 234A, 234B and 234C has been rejected by following the Circular F. No. 400/29/2022-IT(B), dated 26.6.2006 issued by the Central Board of Direct Taxes, New Delhi.
It appears from the impugned order that the learned Commissioner found that the conditions of waiver as mentioned in the above circular are not actually fulfilled. The Commissioner found that the assessee has not filed the return of income for the relevant assessment year and paid the entire income tax (principal component of demand) due on the income as assessed.
The aforesaid fact finding is not assailed as being perverse. Therefore, in exercise of writ jurisdiction, we cannot re-appreciate the facts.
The writ petition is accordingly dismissed.
The miscellaneous applications, if any pending, shall also stand closed. No costs.
K.J. SENGUPTA, CJ 17th December, 2014 nb M.S. RAMACHANDRA RAO, J