https://www.taxtmi.com/caselaws?id=214800 The Court set aside the rejection of a claim for waiver of interest under Sections 234A, 234B, and 234C, emphasizing the need for fair and consistent decision-making. The petitioner's challenge to the rejection, citing differential treatment and reliance on Circulars, was upheld due to discrepancies in treatment. The matter was remitted for fresh consideration within three months, stressing the importance of detailed review and adherence to legal provisions and precedents in administrative decisions regarding waiver of interest under tax laws. en-us Wed, 27 Jun 2012 00:00:00 +0530 Wed, 01 Aug 2012 00:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214800 The Court set aside the rejection of a claim for waiver of interest under Sections 234A, 234B, and 234C, emphasizing the need for fair and consistent decision-making. The petitioner's challenge to the rejection, citing differential treatment and reliance on Circulars, was upheld due to discrepancies in treatment. The matter was remitted for fresh consideration within three months, stressing the importance of detailed review and adherence to legal provisions and precedents in administrative decisions regarding waiver of interest under tax laws. Case-Laws Income Tax Wed, 27 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214800