Law:

Section:

It is not within hands or power of a Chief Commissioner to extend a benefit to an assessee, which is not given or conferred on him under very notification issued by CBDT Section 119 of the Income-tax Act, 1961 - Central Board of Direct Taxes - Instructions to subordinate authorities - Whether it is not within hands or power of a Chief Commissioner to extend a benefit to an assessee, which is not given or conferred on him under very notification issued by CBDT - Held, yes Circulars and notifications - CBDT Notification, dated 23-5-1996 FACTS The assessees, relying upon the CBDT notification, dated 23-5-1996, filed applications before the Chief Commissioner seeking for waiver of interest levied under sections 234A and 234B. The Commissioner rejected the applications, as the assessees did not qualify for the relief sought for in terms of the aforesaid notification. On writ : HELD A writ of mandamus can be issued if the petitioner has a legal right in his favour and there is inaction on the part of a public authority who has a corresponding obligation to give effect to the right and who is duty bound to perform a public duty. In the instant case, the assessees' case was not even that they qualified as per the notification for claiming the relief that was extended under the notification. It is not within the hands or power of a Chief Commissioner to extend a benefit to an assessee which is not given or conferred on him under the very notification. It was not even the assertion of any of these assessees that they squarely came or fell within the scope of the notification for claiming the relief. Under such circumstances, if the Commissioner had conveyed to the assessees that he was unable to act in the matter, no exception could be taken. No legal right of the assessees was involved; nor there was any inaction on the part of the Commissioner in the matter of such right. In fact, the Commissioner could not have entertained the applications for granting any relief, as he did not have the power to extend such relief to persons like the assessees in terms of the notification. [Para 8] Therefore, there was no occasion for the High Court to interfere in a matter of the…

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