https://www.taxtmi.com/caselaws?id=234987 The High Court allowed the writ appeals, directing the appellant to appear before the Chief Commissioner of Income Tax for a hearing on the waiver of interest under Section 234(B) of the Income Tax Act. The Court emphasized the need for proper consideration of the waiver request, highlighting that the Board had not followed directions and the Chief Commissioner's order lacked reasoning. The decision clarified the delegation of powers and the procedure for reconsideration, ensuring a fair review process for the appellant in the tax dispute. en-us Mon, 03 Jun 2013 00:00:00 +0530 Sat, 06 Jul 2013 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234987 The High Court allowed the writ appeals, directing the appellant to appear before the Chief Commissioner of Income Tax for a hearing on the waiver of interest under Section 234(B) of the Income Tax Act. The Court emphasized the need for proper consideration of the waiver request, highlighting that the Board had not followed directions and the Chief Commissioner's order lacked reasoning. The decision clarified the delegation of powers and the procedure for reconsideration, ensuring a fair review process for the appellant in the tax dispute. Case-Laws Income Tax Mon, 03 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234987