https://www.taxtmi.com/caselaws?id=267999 The court set aside the orders rejecting the petitioner's claim for deduction under Section 80 JJ, leading to the levy of interest under Sections 234B and 234C. Relying on legal precedents, the court remanded the matters to the Respondent for fresh consideration, emphasizing that changes in law following Supreme Court decisions should not penalize taxpayers. The Respondent was directed to reevaluate the waiver petition within four weeks, providing the petitioner a fair opportunity to present their case. The Writ Petition was disposed of without costs, and the connected Miscellaneous Petitions were closed. en-us Tue, 27 Oct 2015 00:00:00 +0530 Wed, 18 Nov 2015 09:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267999 The court set aside the orders rejecting the petitioner's claim for deduction under Section 80 JJ, leading to the levy of interest under Sections 234B and 234C. Relying on legal precedents, the court remanded the matters to the Respondent for fresh consideration, emphasizing that changes in law following Supreme Court decisions should not penalize taxpayers. The Respondent was directed to reevaluate the waiver petition within four weeks, providing the petitioner a fair opportunity to present their case. The Writ Petition was disposed of without costs, and the connected Miscellaneous Petitions were closed. Case-Laws Income Tax Tue, 27 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267999