https://www.taxtmi.com/caselaws?id=15506 The Court set aside the Settlement Commission's order denying waiver of interest under sections 234A, 234B, and 234C of the Income-tax Act 1961. It directed the Commission to reconsider the petitioner's application in line with a recent decision recognizing its authority to grant such waivers. The Court emphasized the need for individualized consideration and relief where justified. The petition was allowed without costs, with the application remaining pending before the Commission. en-us Mon, 12 Oct 1998 00:00:00 +0530 Tue, 25 Aug 2009 16:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15506 The Court set aside the Settlement Commission's order denying waiver of interest under sections 234A, 234B, and 234C of the Income-tax Act 1961. It directed the Commission to reconsider the petitioner's application in line with a recent decision recognizing its authority to grant such waivers. The Court emphasized the need for individualized consideration and relief where justified. The petition was allowed without costs, with the application remaining pending before the Commission. Case-Laws Income Tax Mon, 12 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15506