1994 (6) TMI 12 - HC - Income Tax

Summary

The High Court of Kerala dismissed a writ petition challenging an order by the Commissioner of Income-tax regarding waiver of interest under sections 139(8) and 215 of the Income-tax Act, 1961. The Commissioner's discretion to waive interest under section 273A was upheld, and the court refused to substitute its own reasons for the Commissioner's decision. The writ petition was dismissed.