https://www.taxtmi.com/caselaws?id=11042 The court dismissed the writ petitions filed by assessees seeking relief from provisions of sections 234A and 234B of the Income-tax Act, 1961. The petitioners claimed denial of their applications for waiver of interest under these sections without proper communication or issuance of an order by the Chief Commissioner of Income-tax. The court held that the petitioners did not qualify for relief under the notification empowering the Chief Commissioner to reduce or waive interest, and the Commissioner could not extend benefits beyond the specified conditions. Consequently, the court found no violation of the petitioners' legal rights and dismissed the petitions. en-us Wed, 25 Feb 2004 00:00:00 +0530 Thu, 30 Jul 2009 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11042 The court dismissed the writ petitions filed by assessees seeking relief from provisions of sections 234A and 234B of the Income-tax Act, 1961. The petitioners claimed denial of their applications for waiver of interest under these sections without proper communication or issuance of an order by the Chief Commissioner of Income-tax. The court held that the petitioners did not qualify for relief under the notification empowering the Chief Commissioner to reduce or waive interest, and the Commissioner could not extend benefits beyond the specified conditions. Consequently, the court found no violation of the petitioners' legal rights and dismissed the petitions. Case-Laws Income Tax Wed, 25 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11042