https://www.taxtmi.com/caselaws?id=12407 The court upheld the Chief Commissioner's decision to grant only a partial waiver of interest under section 234B of the Income-tax Act, 1961, to an assessee-company. The court emphasized the limited scope of judicial review over administrative decisions and found no grounds to interfere with the Chief Commissioner's order, stating it was not arbitrary or legally flawed. The court dismissed the writ petition, ruling in favor of the Chief Commissioner and declining to award costs. en-us Wed, 11 Sep 2002 00:00:00 +0530 Wed, 24 Feb 2010 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12407 The court upheld the Chief Commissioner's decision to grant only a partial waiver of interest under section 234B of the Income-tax Act, 1961, to an assessee-company. The court emphasized the limited scope of judicial review over administrative decisions and found no grounds to interfere with the Chief Commissioner's order, stating it was not arbitrary or legally flawed. The court dismissed the writ petition, ruling in favor of the Chief Commissioner and declining to award costs. Case-Laws Income Tax Wed, 11 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12407