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2019 (8) TMI 1273 - HC - Income TaxWaiver of interest u/s 234B and 234C - HELD THAT:- There could be a due consideration in favour of the petitioner for the purpose of waiving the interest. It is also brought to the notice of this Court that the petitioner is a senior citizen and as such, it would be appropriate to remand the matter back to the respondent and stipulate a time limit for concluding the proceedings afresh. The impugned order dated 25.10.2011, is set aside and the matter is remanded back to the first respondent herein for fresh consideration. The petitioner is also at liberty to produce the copies of the Tax Case Appeal along with additional objections, if any. The first respondent herein shall consider all the materials and objections placed by the petitioner afresh and pass final orders, after giving due opportunity of personal hearing to the petitioner, as expeditiously as possible, in any event, within a period of 4 weeks from the date of receipt of a copy of this order.
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