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2003 (7) TMI 34 - HC - Income TaxClaim for waiver of interest under sections 234A, 234B and 234C – respondent No. 1 declined the prayer for waiver on ground that the one late M had furnished incorrect particulars in Form No. 15H in order to avoid the payment of taxes - while taking that view, respondent has overlooked some facts - Therefore, non-consideration of those factors has the effect of vitiating the conclusion recorded by the respondent No.1 that the assessee had furnished incorrect particulars in Form No. 15H - Hence, the writ petition is allowed and order is quashed with a direction to respondent No.1 to decide the application filed by the petitioners under section 119(2)(a) of the 1961 Act afresh.
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