https://www.taxtmi.com/caselaws?id=259606 The court upheld the second respondent's decision to dismiss the petitioner's request for waiver of interest under Section 234C of the Income Tax Act. Despite the petitioner's arguments based on a Karnataka High Court decision, the court clarified that the issue was not the liability to pay interest but the authority of the second respondent to decline the waiver request. As the petitioner's liability under Section 234C was already decided against them in the appeal, the second respondent's order was deemed appropriate, leading to the dismissal of the writ petition. en-us Fri, 16 Jan 2015 00:00:00 +0530 Sat, 07 Nov 2015 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259606 The court upheld the second respondent's decision to dismiss the petitioner's request for waiver of interest under Section 234C of the Income Tax Act. Despite the petitioner's arguments based on a Karnataka High Court decision, the court clarified that the issue was not the liability to pay interest but the authority of the second respondent to decline the waiver request. As the petitioner's liability under Section 234C was already decided against them in the appeal, the second respondent's order was deemed appropriate, leading to the dismissal of the writ petition. Case-Laws Income Tax Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259606