The Single Judge dismissed a writ petition challenging the rejection of a request for waiver of interest levied under Section 234(1)(a) of the Income-tax Act, 1961, for Assessment Year 1996-97, holding the authority's decision was without merit.
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W.P.(C) No. 10514 of 2004
.…….......……………… ( K.S. Jhaveri ) Chief Justice
…………………..……… ( K.R. Mohapatra) Judge
SKJ
2 issues framed by the court
Whether the writ petition challenging the rejection of the petition for waiver of interest under Section 234(1)(a) of the Income-tax Act ought to be allowed.
Whether cogent reasons exist for interfering with the decision of the Chief Commissioner of Income-tax rejecting the waiver of interest.
1 provisions across 1 enactments
Petitioner
Income Tax Department
K.S. Jhaveri
K.R. Mohapatra
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
