https://www.taxtmi.com/caselaws?id=33666 The court quashed the Chief Commissioner's order partially waiving interest under Sections 234A and 234B but confirming interest under Section 234C for assessment years 1993-94 to 1996-97. The petitioner, a playback singer, successfully argued that his busy schedule constituted "unavoidable circumstances" for delayed filing. The court emphasized the petitioner's voluntary filing and lack of habitual default. The matter was remitted for fresh consideration, directing full waiver of interest under Sections 234A and 234B, and consideration of unavoidable circumstances within four weeks. The writ petition was allowed without costs. en-us Mon, 20 Apr 2009 00:00:00 +0530 Thu, 04 Jul 2013 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33666 The court quashed the Chief Commissioner's order partially waiving interest under Sections 234A and 234B but confirming interest under Section 234C for assessment years 1993-94 to 1996-97. The petitioner, a playback singer, successfully argued that his busy schedule constituted "unavoidable circumstances" for delayed filing. The court emphasized the petitioner's voluntary filing and lack of habitual default. The matter was remitted for fresh consideration, directing full waiver of interest under Sections 234A and 234B, and consideration of unavoidable circumstances within four weeks. The writ petition was allowed without costs. Case-Laws Income Tax Mon, 20 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33666