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2002 (9) TMI 99 - DELHI HIGH COURTAdvance Tax, Powers Of High Court, Levy Of Interest - An order dated December 10, 2001, passed by the Chief Commissioner of Income-tax, Delhi-III, New Delhi, in pursuance of the notification issued by the Central Board of Direct Taxes (for short "the Board") under section 119(2)(a) of the Income-tax Act, 1961 (for short "the Act"), dated May 23, 1996, for waiver of interest under sections 234A, 234B and 234C of the Act, is under challenge in this writ petition. By the impugned order, the Commissioner has granted partial waiver of the interest charged from the petitioner under section 234B of the Act. - the writ petition, being devoid of merit, is dismissed.
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