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2017 (8) TMI 649 - HC - Income Taxwaiver of interest u/s 220(2) - Jurisdiction - the officer, who heard the petitioner in person was not the Officer/Chief Commissioner, who decided the matter - Held that:- It is true that the Chief Commissioner, who offered opportunity of personal hearing to the petitioner on 21.03.2016 and on 24.03.2016 is not the Chief Commissioner, who has passed the impugned order. The legal principle is that the person who hears must decide. Therefore, by applying the said principle to the case on hand, the only conclusion that can be arrived at is to send back the matter for fresh consideration before the first respondent, on the plea for waiver of interest under Section 220(2) and Rule 5 of the Second Schedule to the Income Tax Act, 1961. - Matter remanded back.
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