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    <title>2017 (8) TMI 649 - MADRAS HIGH COURT</title>
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    <description>The court upheld the rejection of the waiver application for interest under Sections 234A, 234B, and 234C but considered remanding the matter for fresh consideration due to the officer hearing not being the one deciding the case. The court partially allowed the writ petition, setting aside the rejection of the waiver request under Section 220(2) and Rule 5, and remitted the matter for a decision in accordance with the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=346591</link>
      <description>The court upheld the rejection of the waiver application for interest under Sections 234A, 234B, and 234C but considered remanding the matter for fresh consideration due to the officer hearing not being the one deciding the case. The court partially allowed the writ petition, setting aside the rejection of the waiver request under Section 220(2) and Rule 5, and remitted the matter for a decision in accordance with the law.</description>
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