https://www.taxtmi.com/caselaws?id=10012 The High Court set aside the Chief Commissioner's orders declining waiver of interest under the Income-tax Act, 1961 for the assessment year 1996-97 due to delays in filing returns and paying advance tax. The court directed a fresh examination of the waiver applications, emphasizing the need for consistency in treatment and instructed the petitioners to deposit the interest levied, subject to adjustments. The ruling made the rule absolute, restoring the waiver applications for reconsideration without awarding costs. en-us Tue, 08 Aug 2006 00:00:00 +0530 Sun, 05 Jul 2009 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10012 The High Court set aside the Chief Commissioner's orders declining waiver of interest under the Income-tax Act, 1961 for the assessment year 1996-97 due to delays in filing returns and paying advance tax. The court directed a fresh examination of the waiver applications, emphasizing the need for consistency in treatment and instructed the petitioners to deposit the interest levied, subject to adjustments. The ruling made the rule absolute, restoring the waiver applications for reconsideration without awarding costs. Case-Laws Income Tax Tue, 08 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10012