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        Case ID :
        Income Tax

        The High Court quashed the order denying waiver of interest...

        Pandemic cited for incorrect advance tax estimation; Interest waiver plea remanded.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The High Court quashed the order denying waiver of interest charged u/s 234C, holding that the Chief Commissioner of Income Tax failed to consider the petitioner's primary submission attributing the inability to correctly estimate income/profits for paying advance tax to the COVID-19 pandemic. The court observed that the impugned order did not address the petitioner's contentions based on cited decisions or the statutory provisions and scheme of the Income Tax Act relied upon. Consequently, the matter was remanded to the Chief Commissioner for fresh consideration of the waiver application on merits, considering the petitioner's submissions and legal position.
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