petitioner sought for waiver. The application submitted by the petitioner for waiver of interest under Section 234A was favourably considered by the respondent ... purpose of reduction/waiver of interest under sections 234B and 234C as well. Accordingly, whatever waiver granted under section 234A , shall also be extended with
petitioner sought for waiver. The application submitted by the petitioner for waiver of interest under Section 234A was favourably considered by the respondent ... purpose of reduction/waiver of interest under sections 234B and 234C as well. Accordingly, whatever waiver granted under section 234A , shall also be extended with
natural justice.
2. That the AO was wrong in charging interest u/s. 234A , 234B & 234C of the
IT Act on the amount ... 2012 u/s. 119 of the Act on
appellant's petition seeking waiver of interest u/s. 234A , 234B and 234C
from the statement recorded u/s 132(4) of the Act
on 24.1.2008 / 25.1.2008 that there is a reference to waiver of penalty proceedings ... order passed
by the Ld DGIT (Inv) while granting waiver of interest u/s 234A in full, interest u/s
Thereafter, he applied for waiver of interest before the 1st respondent. The 1st respondent levied interest under Sections 234A ... heirs without detection by the AO. The reduction or waiver of interest under Section 234A or Section 234B or Section 234C can be considered
penalty or interest
empowers the Commission, in any
manner, either to waive or reduce the
interest payable under section 234A ,
234B or 234C ... JUDGMENT
was not seized with the question regarding charging of interest
under section 234A /B/C in absence of levy / charge in the
body
penalty or interest
empowers the Commission, in any
manner, either to waive or reduce the
interest payable under section 234A ,
234B or 234C ... JUDGMENT
was not seized with the question regarding charging of interest
under section 234A /B/C in absence of levy / charge in the
body
assessment under clause (c) of Section 158BC of the Act. Therefore, the language in the provision under Section 158 BFA of the Act is clear ... pass general or special order for waiver of interest under the provisions specified therein including sections 234A , 234B and 234C . No such power is vested
want of
jurisdiction issues are not saved by the provisions of section 292BB and
292B of the Act.
6. Without prejudice to the above ... seek waiver with the Hon'ble
CCIT/DG, the appellant denies itself liable to be charged to interest
u/s. 234A, 234B and 234C
assessee under the facts
and in the circumstances of the assessee's case.
3.1 The addition sustained by the CIT(A) is contrary ... seek waiver with the
Hon 'ble CCIT/DG, the assessee denies himself liable to be
charged to interest u/s 234A, 234B and 234C
