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2013 (7) TMI 145 - HC - Income TaxWaiver of interest u/s 234A and 234B - CBDT rejected waiver - CBDT appraised that relief as the powers of the Board are now delegated to Chief Commissioner of Income Tax of the area - Held that:- Complaint of the assessee requesting for waiver of interest under Section 234-B of the Income Tax Act had not received due consideration - Court itself observed that assessee can approach the Central Board of Direct Taxes for the matter - Apprehension of the assessee is that even if the appellant/writ petitioner should approach the Chief Commissioner of Income Tax in the light of the earlier order passed by the Chief Commissioner of Income Tax, he may not yet again look into the matter - Chief Commissioner of Income Tax directed to reconsider the matter and to pass orders on merits giving reasons.
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