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2017 (12) TMI 59 - HC - Income TaxRefusal to waive interest under Sections 234A, 234B and 234C - disallowance for want of deduction of tax at source under Section 40(a)(ia) - Held that:- This Court is of the opinion that there is no error in the impugned order passed by the respondent – Chief Commissioner of Income-tax. It is clearly and categorically held that he has no discretion under the CBDT Instructions or Circular dated 26.6.2006 inasmuch as the petitioner during the contemporary period itself very well knew that non- deduction/remittance would be disallowable for want of deduction of tax at source under Section 40(a)(ia) of the IT Act. Therefore, such additions to the returned income cannot be said to have arisen or accrued after the due date of payment of first or subsequent instalment of advance tax which was neither anticipated nor was in contemplation of the assessee and therefore in such circumstances, levy of interest under Sections 234A, 234B and 234C was automatic and the same cannot be waived. - Decided against assessee.
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