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1 - 8 of 8 (0.24 seconds)Section 234C in The Income Tax Act, 1961 [Entire Act]
Section 234A in The Income Tax Act, 1961 [Entire Act]
Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 119 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
Article 226 in Constitution of India [Constitution]
Vinodchandra C. Patel And Ors. vs Commissioner Of Income-Tax on 27 October, 1993
10. As regards the extent of reduction/waiver, the learned counsel for the petitioner has invited our attention to the decision of this Court in Vinodchandra C. Patel v. CIT (1995) 211 ITR 232 (Guj). In the said case, this Court interfered with the order of the CIT granting only 50 per cent reduction. This Court observed that the orders impugned in that petition appear to have been passed without proper application of mind and ordinarily the Court would have quashed the orders and sent the matters back to the CIT for the purpose of passing fresh orders after proper application of mind, but the matters were 12 to 13 years old and looking to the amounts, thought it fit to put an end to the litigation by modifying the impugned orders passed by the CIT to the extent that the waiver of interest shall be 75 per cent in one case and 50 per cent in another case.
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