https://www.taxtmi.com/caselaws?id=36988 The High Court ruled in favor of the petitioner, finding that the assessing officer's order lacked reasons and the Commissioner should have remanded the matter for proper consideration. The Court held that the delay in assessment completion could not be solely attributed to the petitioner without proper evaluation by the assessing officer. As a result, the impugned orders of the assessing officer and Commissioner were quashed, and the respondents were directed to reconsider the petitioner's application for waiver or reduction of interest in accordance with the law. en-us Mon, 30 Jul 1979 00:00:00 +0530 Thu, 25 Mar 2010 17:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36988 The High Court ruled in favor of the petitioner, finding that the assessing officer's order lacked reasons and the Commissioner should have remanded the matter for proper consideration. The Court held that the delay in assessment completion could not be solely attributed to the petitioner without proper evaluation by the assessing officer. As a result, the impugned orders of the assessing officer and Commissioner were quashed, and the respondents were directed to reconsider the petitioner's application for waiver or reduction of interest in accordance with the law. Case-Laws Income Tax Mon, 30 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36988