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    <title>2018 (11) TMI 1754 - MADRAS HIGH COURT</title>
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    <description>The court quashed the order rejecting the petitioner&#039;s waiver application for interest under Section 220(2A) of the Income-tax Act, 1961 for Assessment Years 1996-97 and 1997-98. It remitted the matter for reconsideration, directing the Revenue to seek additional documents and provide a personal hearing within three months. The court stressed the need for a thorough assessment of the assessee&#039;s claims in accordance with legal principles.</description>
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      <description>The court quashed the order rejecting the petitioner&#039;s waiver application for interest under Section 220(2A) of the Income-tax Act, 1961 for Assessment Years 1996-97 and 1997-98. It remitted the matter for reconsideration, directing the Revenue to seek additional documents and provide a personal hearing within three months. The court stressed the need for a thorough assessment of the assessee&#039;s claims in accordance with legal principles.</description>
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