Bhupendra C Dalal v. The Chief Commissioner of Income Tax Central 2
Case brief
What is this about?
Waiver of interest; Sections 234A, 234B, 234C Income Tax Act 1961; CBDT circular dated 23rd May 1996; Section 119(2)(a); CBDT circular dated 26th June 2006; impugned order dated 21st July 2023 by Chief Commissioner of Income Tax (Central) – 2; several infirmities in waiver-rejection order; Revenue concession on instructions; set aside and remanded for fresh hearing; personal hearing; liberty to produce documents/material; speaking order; listing on 6th November 2025; disposal within 6 months; petitioner cooperation; Bombay High Court Division Bench (Colabawalla & Jamsandekar JJ.); W.P. No. 1032 of 2025; disposed of; no order as to costs.
What did the court decide?
Impugned order dated 21st July 2023 set aside; 1st Respondent to hear the Petitioner's waiver application under Sections 234A, 234B and 234C of the IT Act afresh, with personal hearing, liberty to produce material and documents, and a speaking order thereafter; matter initially listed on 6th November 2025 with disposal requested within 6 months; Petitioner to cooperate; no order as to costs.