Interest Waiver u/s 234

Hi,

I seek advice on folowing query:

My uncle, now 84 yeras, sold a house in 2008 in Delhi at a rate which was more than the then govt.'s circle rate. He being a very honest and patriotic, did entire transactioin through check and paid tax on capital gain to govt. However his advisors overlooked the applicability of surcharge on tax and uncle did not pay surcharge. Now in Jan 11, he received notice u/s143. Since surcharge is a valid payment, he is ready to pay the same immediately. This attarcts interest on unpaid surcharge for period of default.

I understand, CCIT can waive of penalty i.e. interest . Can we make a valid case to CCIT to waive penalty on unpaid surcharge by him. We wish to save interest, if it possible u/s 234 or any other section. Pl help an honest nationalist !

Thanks in advance....

Rajiv Kapoor