https://www.taxtmi.com/caselaws?id=340230 The High Court partially allowed the appeal in a case concerning the interpretation of a notification for waiver of interest under Section 234C of the Income Tax Act. The Chief Commissioner's rejection of the waiver application was found improper, and the matter was remanded for further review. The Court clarified the scope of judicial review under Article 226, emphasizing that while grounds considered by lower authorities must be relevant, the Court cannot act as an appellate body. The Court set aside the acceptance of the assessee's explanation, directing a fresh consideration excluding aspects already decided by the Court. en-us Wed, 01 Mar 2017 00:00:00 +0530 Sat, 18 Mar 2017 17:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340230 The High Court partially allowed the appeal in a case concerning the interpretation of a notification for waiver of interest under Section 234C of the Income Tax Act. The Chief Commissioner's rejection of the waiver application was found improper, and the matter was remanded for further review. The Court clarified the scope of judicial review under Article 226, emphasizing that while grounds considered by lower authorities must be relevant, the Court cannot act as an appellate body. The Court set aside the acceptance of the assessee's explanation, directing a fresh consideration excluding aspects already decided by the Court. Case-Laws Income Tax Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340230