Search Results Page

Search Results

1 - 2 of 2 (0.22 seconds)
Documents citing R.Mani vs The Chief Commissioner Of Income Tax on 4 December, 2017

E.K.Hajee Mohamed Meera vs Chief Commissioner Of Income Tax on 16 December, 2019

10.It is submitted that the Chief Commissioner of Income Tax ought to have granted waiver of interest in favour of the petitioner in the exercise of power conferred under the Income Tax Act, 1961 read with the aforesaid circular dated 26.06.2006. The learned counsel for the petitioner further relies on the decision of the court in R.Mani vs Chief Inspector of Income Tax, 2017 SCC OnLine 15884 and the decision of the court in N.Haridas and Co. vs Chief Commissioner of Income Tax and another, 2007 SCC OnLine 1061.
Madras High Court Cites 22 - Cited by 1 - C Saravanan - Full Document

Tvl. Sanmac Motor Finance Ltd vs Chief Commissioner Of Income Tax on 10 February, 2020

13. The learned counsel for the petitioner relied on the decision of this Court in R.Mani Vs. The Chief Commissioner of Income Tax, Tiruchirapalli, 2017 SCC OnLine Mad 15884, wherein it was held that the circular issued by the Board empowering the Chief Commissioner to consider the waiver petition for waiver of interest under Section 234A as well as 234B would show that even if these provisions are compensatory in nature and are covered by Section 234B, special orders for grant of relaxation could be passed.
Madras High Court Cites 16 - Cited by 2 - C Saravanan - Full Document
1