https://www.taxtmi.com/caselaws?id=385084 The court set aside the order rejecting the petitioner's application for a waiver of interest under Sections 234B and 234C of the Income Tax Act. Emphasizing the importance of consistency in decisions and considering the petitioner's status as a senior citizen, the court remanded the case for fresh consideration by the first respondent. The petitioner was granted the opportunity to submit relevant documents and objections, with the first respondent directed to conduct a review and provide a personal hearing within four weeks. The judgment favored the petitioner, highlighting the need for a fair and timely reassessment of the waiver request. en-us Fri, 09 Aug 2019 00:00:00 +0530 Thu, 29 Aug 2019 07:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385084 The court set aside the order rejecting the petitioner's application for a waiver of interest under Sections 234B and 234C of the Income Tax Act. Emphasizing the importance of consistency in decisions and considering the petitioner's status as a senior citizen, the court remanded the case for fresh consideration by the first respondent. The petitioner was granted the opportunity to submit relevant documents and objections, with the first respondent directed to conduct a review and provide a personal hearing within four weeks. The judgment favored the petitioner, highlighting the need for a fair and timely reassessment of the waiver request. Case-Laws Income Tax Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385084