2019 (8) TMI 1273

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.... For the Respondents : Mr.J.Narayanasamy, SSC ORDER When the petitioner had made an application seeking for a waiver of interest under Section 234B and 234C of the Income Tax Act, the same came to be rejected, through the impugned order dated 25.10.2011. 2. It is the submission of the learned counsel for the petitioner that in a Tax Case (Appeal) No.1407 of 2009, the Division Bench of ....

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....2009. As such, if the order of the Division Bench in the aforesaid Tax Case Appeal is taken into account, there could be a due consideration in favour of the petitioner for the purpose of waiving the interest. It is also brought to the notice of this Court that the petitioner is a senior citizen and as such, it would be appropriate to remand the matter back to the respondent and stipulate a time l....