https://www.taxtmi.com/caselaws?id=11332 The petition challenged the order dismissing the application for waiver of interest under sections 234A, 234B, and 234C of the Income-tax Act, 1961. The late Shri Megh Raj's illiteracy and old age were found to have influenced the incorrect particulars filed in Form No. 15H. Despite the Assessing Officer's recommendation for waiver, respondent No.1 denied the application. The Court remanded the case for a fresh decision on the interest waiver application, emphasizing the importance of considering the assessee's circumstances. The writ petition was allowed, quashing the previous order and directing a reevaluation under section 119(2)(a) of the Income-tax Act, 1961. en-us Mon, 14 Jul 2003 00:00:00 +0530 Thu, 06 Aug 2009 19:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11332 The petition challenged the order dismissing the application for waiver of interest under sections 234A, 234B, and 234C of the Income-tax Act, 1961. The late Shri Megh Raj's illiteracy and old age were found to have influenced the incorrect particulars filed in Form No. 15H. Despite the Assessing Officer's recommendation for waiver, respondent No.1 denied the application. The Court remanded the case for a fresh decision on the interest waiver application, emphasizing the importance of considering the assessee's circumstances. The writ petition was allowed, quashing the previous order and directing a reevaluation under section 119(2)(a) of the Income-tax Act, 1961. Case-Laws Income Tax Mon, 14 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11332