https://www.taxtmi.com/caselaws?id=16540 The court ruled in favor of the petitioners, two brothers, by allowing their writ petitions and ordering the partial waiver of interest under sections 139(8) and 217 of the Income-tax Act. The court found the divergent treatment by the taxing authorities in granting waivers of interest to be unjustified and unfair, rectifying the discrepancy. The judgment emphasized the importance of fair and consistent application of tax laws, directing that the interest charged for one brother under section 217 and for the other under section 139(8) be waived partially to align with the decisions made for the other brother in similar circumstances. en-us Thu, 06 Feb 1997 00:00:00 +0530 Tue, 08 Sep 2009 13:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16540 The court ruled in favor of the petitioners, two brothers, by allowing their writ petitions and ordering the partial waiver of interest under sections 139(8) and 217 of the Income-tax Act. The court found the divergent treatment by the taxing authorities in granting waivers of interest to be unjustified and unfair, rectifying the discrepancy. The judgment emphasized the importance of fair and consistent application of tax laws, directing that the interest charged for one brother under section 217 and for the other under section 139(8) be waived partially to align with the decisions made for the other brother in similar circumstances. Case-Laws Income Tax Thu, 06 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16540