https://www.taxtmi.com/caselaws?id=354763 The court allowed the Writ Petition, setting aside the impugned order and remanding the matter to the respondent for a fresh evaluation. The respondent was instructed to consider the rectification petition filed by the petitioner under Section 154 and make a new decision in compliance with the law. The court emphasized the necessity of recording reasons for decisions related to interest waivers and granted the petitioner the opportunity to present all relevant points for a fresh determination. en-us Wed, 03 Jan 2018 00:00:00 +0530 Sat, 03 Feb 2018 08:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354763 The court allowed the Writ Petition, setting aside the impugned order and remanding the matter to the respondent for a fresh evaluation. The respondent was instructed to consider the rectification petition filed by the petitioner under Section 154 and make a new decision in compliance with the law. The court emphasized the necessity of recording reasons for decisions related to interest waivers and granted the petitioner the opportunity to present all relevant points for a fresh determination. Case-Laws Income Tax Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354763