Dismissing the petition  the Court held that the ; assessee had not paid principal amount for over fourteen years. Assessees had not pointed out any difficulty in partners paying amount of taxes. Further, in facts arising principle that person could not take advantage of his own wrong would apply as assessee had failed to pay his taxes conscious of fact that non-payment would be visited with interest, if its plea was not accepted in appeal.  Rejection of application for waiver by the CIT  is  affirmed . (BP. 1-1-1985 to 24-8-1995)