ORDER

1. These two applications under Article 136 of the Constitution are directed against two separate orders made by the Central Board of Direct Taxes and communicated on March 2, 1987, declining to waive the demand of interest made by the Income Tax Officer, Central Circle XVI, Madras, under Section 220(2) of the Income Tax Act, 1961 (hereinafter Act) in exercise of powers under Section 220(2-A) of the Act. The claim related to assessment years 1979-80 and 1982-83.

2. The assessee-petitioner applied for waiver on November 5, 1986 when the Income Tax Officer by his separate orders dated September 9, 1986 claimed in respect of assessment year 1979-89 interest of Rs 2,06,547 and for the other a sum of Rs 1,63,080. The Income Tax Officer raised the demand for interest as provided under the law taking into account the finally sustained demands for the two years and interest was calculated from the date when the payment covered by assessments was due and the date when the demand of interest was made.

3. Notice was issued in the special leave petitions confined to the question as to whether the petitioner was entitled to a hearing before the Board declined to exercise its power.

4. Section