https://www.taxtmi.com/caselaws?id=10985 The court found in favor of the petitioner, modifying the order to grant a 75% waiver of interest under sections 234A, 234B, and 234C for the assessment years 1992-93, 1993-94, and 1994-95. The court held that the Chief Commissioner erred in not considering the unavoidable circumstances equally for all relevant sections, referencing a similar case where partial waivers were granted. The petition was partly allowed, and the rule was made absolute to the extent of the 75% waiver granted. en-us Fri, 05 Mar 2004 00:00:00 +0530 Tue, 28 Jul 2009 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10985 The court found in favor of the petitioner, modifying the order to grant a 75% waiver of interest under sections 234A, 234B, and 234C for the assessment years 1992-93, 1993-94, and 1994-95. The court held that the Chief Commissioner erred in not considering the unavoidable circumstances equally for all relevant sections, referencing a similar case where partial waivers were granted. The petition was partly allowed, and the rule was made absolute to the extent of the 75% waiver granted. Case-Laws Income Tax Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10985