Waiver of Interest u/s. 234A, 234B and 234C for dealyed filing of Return and tax payment

Assessee filed Writ petitions against the order passed by Chief Commissioner for not allowing waiver interest under Section 234A, 234B and 234C of the Act. Held that, the petitioner will be entitled to waiver of interest to the extent of 30% in two assessment years on the two grounds. Firstly, this is not mentioned in the impugned order passed by the Chief Commissioner of Income Tax dated 7th April, 2008. The impugned order has to be read and can be defended on the ground and reasons stated therein (Refer M.S. Gill versus Chief Election Commissioner, (1978) 1 SCC 405). Secondly that petitioner...