Wp(C)/10514/2004 Of Orissa State Ware v. A.c. Of Income Tax

09. 04.12.2019 SKJ Heard Mr. B. Panda, learned counsel for the petitioner and Mr. T.K. Satapathy, learned Senior Standing Counsel for the opposite party-Income Tax Department. 2. By way of this writ petition, the petitioner has challenged the order dated 20.08.2004 (Annexure-2 series) passed by the Chief Commissioner of Income-tax, Bhubaneswar rejecting the petition filed by the petitioner seeking waiver of interest for the Assessment Year 1996-97 and has prayed for issuance of a direction for waiver of interest levied U/s. 234-A of the I.T. Act for the said period. 3. The Chief Commissioner while considering the revision application filed by the petitioner, vide order dated 20.08.2004 under Annexure-2 series, has taken into consideration the same and in the last paragraph of its order observed as under: “ In the backdrop of the above discussion, I am satisfied that the petition for waiver of interest charged U/s. 234A for A.Ys. 1989-90, 1994- 95, 1995-96 & 1996-97 is not covered by the Board’s Notification in F.No. 400/234/95-ITB, Dtd. 23.5.1996. The petition is accordingly rejected.” satisfied that the petition for waiver of interest charged U/s. 234A for A.Ys. 1989-90, 1994- 95, 1995-96 & 1996-97 is not covered by the Board’s Notification in F.No. 400/234/95-ITB, Dtd. 23.5.1996. The petition is accordingly rejected.” 4. Considering the entire fact situation of the case and after going through the materials available on record, we are in complete agreement with the view taken by the Chief Commissioner of Income Tax. We do not see any cogent reason to interfere with the decision taken by the authority. 5. The writ petition is accordingly dismissed being devoid of any merit. Connected I.A./Misc. Case, if any, also stands dismissed. .…….......……………… ( K.S. Jhaveri ) Chief Justice Chief Justice …………………..………