https://www.taxtmi.com/caselaws?id=17513 The judgment in this case involved a writ petition challenging the refusal to waive interest levied under sections 139(8) and 217 of the Income-tax Act for the assessment year 1984-85. The petitioner sought waiver of interest due to delayed filing of the return, which was dismissed by the Commissioner. The court set aside the Commissioner's order, directing a reconsideration of the petitioner's request under section 273A, emphasizing the need to address overlooked provisions and circumstances. The judgment highlighted the importance of justifiable reasons in discretionary decisions and the court's authority to intervene in cases of manifest injustice. en-us Wed, 25 Jun 1997 00:00:00 +0530 Wed, 23 Sep 2009 10:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17513 The judgment in this case involved a writ petition challenging the refusal to waive interest levied under sections 139(8) and 217 of the Income-tax Act for the assessment year 1984-85. The petitioner sought waiver of interest due to delayed filing of the return, which was dismissed by the Commissioner. The court set aside the Commissioner's order, directing a reconsideration of the petitioner's request under section 273A, emphasizing the need to address overlooked provisions and circumstances. The judgment highlighted the importance of justifiable reasons in discretionary decisions and the court's authority to intervene in cases of manifest injustice. Case-Laws Income Tax Wed, 25 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17513