https://www.taxtmi.com/caselaws?id=212659 The court dismissed the petition, upholding the Chief Commissioner of Income Tax's decision to deny the waiver of interest under Sections 234B and 234C of the Income Tax Act. The court found that the petitioners did not meet the conditions for waiver as specified in the Central Board of Direct Taxes Order and upheld the constitutional validity of the Order's classification for waiver of interest. en-us Thu, 29 Mar 2012 00:00:00 +0530 Thu, 19 Apr 2012 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212659 The court dismissed the petition, upholding the Chief Commissioner of Income Tax's decision to deny the waiver of interest under Sections 234B and 234C of the Income Tax Act. The court found that the petitioners did not meet the conditions for waiver as specified in the Central Board of Direct Taxes Order and upheld the constitutional validity of the Order's classification for waiver of interest. Case-Laws Income Tax Thu, 29 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212659