Dismissing the petition the Court held that when as assessee seeks for waiver of interests  the conduct of the assessee throughout the proceedings was vital for the purpose of claiming waiver of interest. The observations made in this regard established that consequent to the notice under section 153A dated March 9, 2011 calling for a return of income within 45 days of the receipt of the notice, the assessee had furnished the return only on July 15, 2011. Other incidents were also recorded to establish that the assessee had not cooperated for the completion of the proceedings. This being the factum established, the assessee had not established that all the three conditions stipulated in the provisions for the purpose of grant of waiver of interest were fulfilled. Contrarily, the reasons furnished in the order for rejection of application for waiver of interest were candid and convincing. (AY.2007-08, 2008-09)