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2019 (5) TMI 192 - HC - Income TaxWaiver of interest imposed u/s 234-A, 234-B and 234-C - Learned Single Judge,had remanded the matter back to the Chief Commissioner of Income Tax, for considering and deciding again the applications of waiver of interest for assessment years 1993 – 1994 and 1994 – 1995 respectively. HELD THAT:- Since the matter has been only remanded back to the learned Chief Commissioner of Income Tax for reconsidering the applications for waiver of interest for the assessment years 1993 – 1994 and 1994 – 1995, we are not inclined to interfere with the same. Any observation made by the Learned Single Judge, will not influence the reconsideration of these applications for waiver of interest at the hands of the Chief Commissioner of Income Tax, as the same cannot be treated as finding of facts by the learned Single Judge, but it is only the reasons or observations made for remanding back the matter. Therefore, the Chief Commissioner of Income Tax shall decide the applications for waiver of interest afresh in accordance with law uninfluenced by the observations of the Learned Single Judge.
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