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Case Law Details

Case Name : Gem Sanitary Appliances P. Ltd. Vs Chief Commissioner Income Tax (Delhi High Court)
Related Assessment Year :
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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 Chie

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