Taxpayer's Refund and Interest Waiver Case u/s 264 Sent Back for Reconsideration by Commissioner.

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....Revision u/s 264 in favor of assessee - Claim for refund of excess Tax paid/waiver of interest under Sections 234A, 234B and 234C denied - reason assigned for rejection was, the return was not voluntarily filed by the petitioner but consequent upon survey conducted u/s 133A - revision order quashed - matter restored before CIT - HC....