https://www.taxtmi.com/caselaws?id=344651 The appeals were allowed, setting aside the judgments of the learned Single Judge. The Court concluded that the respondent's case did not fall within the circumstances specified in the Circular dated 26.06.2006, and thus, the Chief Commissioner had no power to waive the interest under Sections 234A, 234B, and 234C. The pending applications were closed, with no order as to costs. en-us Tue, 06 Jun 2017 00:00:00 +0530 Tue, 08 Aug 2017 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344651 The appeals were allowed, setting aside the judgments of the learned Single Judge. The Court concluded that the respondent's case did not fall within the circumstances specified in the Circular dated 26.06.2006, and thus, the Chief Commissioner had no power to waive the interest under Sections 234A, 234B, and 234C. The pending applications were closed, with no order as to costs. Case-Laws Income Tax Tue, 06 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344651