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2016 (8) TMI 1570 - MADRAS HIGH COURTPayment of tax with interest - petitioner has admittedly paid the tax amount, and the balance amount is relating to interest only - Since the petitioner has shown taxable income and paid tax thereon, he is entitled to get the benefit of waiver - Application before the first respondent/Chief Commissioner of Income Tax, Tiruchirapalli till date has not yet been considered - HELD THAT:- Considering the fact that original assessment order was passed on 30.01.2015 and in compliance of the same, the petitioner has already paid the tax and moved an application on 06.04.2015, this Court, in the interest of justice of both parties, directs the Officer, who is given full charge of the Chief Commissioner to Income Tax, to consider the application filed by the petitioner, on 06.04.2015, on merits and in accordance with law, within a period of four months from the date of receipt of a copy of this order. Till then, the impugned order shall be kept in abeyance.
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