Andhra Pradesh H.C : Commissioner had power to waive interest or whether assessee had made out a case for such waiver, was totally outside purview of Scheme as what all it contemplated was that if concerned assessee was prepared to pay 50 per cent of tax arrears, benefit must be extended

High Court Of Andhra Pradesh S. Prasad Reddy Vs. CIT, Hyderabad Section 119, 234A, 234B And 234C Assessment Year 1995-96 L. Narasimha Reddy And Challa Kodanda Ram, JJ. Writ Petition Nos. 16179,16183 & 16186 Of 2000 June 25, 2014 JUDGMENT L. Narasimha Reddy, J. – The subject matter of these three writ petitions is similar….

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