No waiver of Interest if delay in return filing was not because of impounding of documents

HIGH COURT OF KERALA Shebin Jewellery Versus Chief Commissioner of Income-tax, Cochin W.P. (C) NO. 5799 OF 2008(M) DECEMBER 3, 2012 JUDGMENT 1. This writ petition is filed challenging Ext.P16 order passed by the Chief Commissioner of Income Tax, Kochi in an application filed by the petitioner seeking waiver of interest imposed on the petitioner/assessee under Section 234A of the Income Tax Act. 2. Imposition of interest was in respect of delay in filing the returns for the assessment year 2001-02 and 2002-03. As per the provisions of the Act, the returns were to be filed on ...