The assessee filed the  returns voluntarily without detection. The assessee mad an application for waiver of interests levied under sections 234A, 234B and 234C of the Act. Commissioner rejected the application for waiver of interest. On writ the Court held that the word detection would have to be understood in terms of the provisions of the IT Act while in layman knowledge the detection would be coming to know of a particular aspect alone, but in terms of IT Act, the provisions of s. 142 and 148 would come into play i.e., where there is a evasion on the part of any assessee which comes to the knowledge of the AO and he initiates proceedings by issuing notice under s. 142(1) that it can be said that the AO has detected such an action of evasion of tax. It is also noticed and admitted position that till the date, assessee filed his returns and deposited the tax, no notice under s. 142 was issued nor any notice under s. 148 was issued as has been noticed in the impugned order also. In the present case interestingly, the AO came to know about the Form 15H and information mentioned therein which admittedly was signed by the assessee on dotted lines. Having come to know about such information and that the assessee had not filed his returns for several years and letters seem to have been sent by the AO to the assessee on 30th Jan., 2000. Upon receiving the same, the assessee has filed his returns on 3rd Feb., 2000 i.e., within a period of four days. He thereafter has also sent a letter and he has also deposited the tax. In view thereof, it cannot be said that the IT return was not filed voluntarily without detection of the AO. Interests levied under section 234A, 234B and 234C is directed to be waived.  (AY.  1990-91 to 1999-2000)