https://www.taxtmi.com/caselaws?id=10885 The High Court of Delhi, in a judgment by B.C. Patel C.J., dismissed two writ petitions challenging orders under section 264 of the Income-tax Act, 1961. The court held that the Commissioner's decision to deny waiver of interest was based on findings attributing delay to the assessee, and as such, the court declined to interfere in its writ jurisdiction, emphasizing it could not substitute its views for those of the Commissioner. Consequently, the petitions were dismissed. en-us Thu, 29 Apr 2004 00:00:00 +0530 Mon, 27 Jul 2009 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10885 The High Court of Delhi, in a judgment by B.C. Patel C.J., dismissed two writ petitions challenging orders under section 264 of the Income-tax Act, 1961. The court held that the Commissioner's decision to deny waiver of interest was based on findings attributing delay to the assessee, and as such, the court declined to interfere in its writ jurisdiction, emphasizing it could not substitute its views for those of the Commissioner. Consequently, the petitions were dismissed. Case-Laws Income Tax Thu, 29 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10885