Law:

Section:

Section 234A, read with section 234B of Income-tax Act, 1961 - Return of income - Interest for default in furnishing - Whether where delay in filing return was due to strike of Income-tax personnel, special civil application for waiver of interest should be treated as representation and appropriate directions should be issued - Held, yes Section 17B of Wealth-tax Act, 1957 - Return of wealth - Interest for defaults in furnishing of - Whether where delay in filing return was due to strike of Income-tax personnel, special civil application for waiver of interest should be treated as representation and appropriate directions should be issued - Held, yes FACTS Some assessees filed special civil application for waiving interest levied under sections 234A and 234B and under section 17B of the Wealth-tax Act, 1957, alleging that they were prevented from filing their returns in time due to the strike of the Income-tax personnel. HELD Considering the nature of the prayer and also the fact that the assessees could not be mulcted with interest, the respondent was directed to treat this special civil application as a representation and issue appropriate direction taking into consideration the reasonable prayer made on behalf of the assessees who were prevented from filing their returns in time owing to the strike. The third respondent would take into consideration such of those persons who had suffered owing to the strike referred to above. K.H. Kaji for the Petitioners. R.P. Bhatt for the Respondents. JUDGMENT P.R. Gokulakrishnan, CJ.-This special civil application prays for waiving of interest since it will be levied without any fault on the part of the assessees, by virtue of sections 234A and 234B of the Income-tax Act, 1961, and under section 17B of the Wealth-tax Act, 1957. The situation has arisen due to the…

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