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case laws of waiver of interest & 234 a & 234 c

(Querist) 26 January 2012 This query is : Resolved 
ENHANCED COMPENSTION RECED F. Y. 2000-01 FROM SESSION COURT. MATTER DISPUTED TILL
F Y 2010-11 BY SUPREME COURT.
THE REASSESSEMENT WAS MADE AFTER SUPREME COURTS DECISION
WHETHER INTEREST U/S 234 b & 234 c WAS LEVIED BY ITO HWETHER IT IS JUSTFIABLE
IS THERE ANY CASE LAW FOR WAIVER OF INTEREST

HEMANT
Raj Kumar Makkad (Expert) 26 January 2012


IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.135 OF 2011

(arising out of S.L.P. (C) No. 25746 of 2009)

Jt. C. I. T., Mumbai …Appellant(s)

versus

M/s Rolta India Ltd. …Respondent(s)

with

Civil Appeal No.136 of 2011 @ S.L.P. (C) No. 18367 of 2010,

Civil Appeal No. 459 of 2006 and Civil Appeal No. 7429 of

2008.
soumitra basu (Expert) 28 January 2012
It is not cleared in which year the compensation was actually received. However, you can apply before the Commissioner and/or CBDT for waiver of interest as it is no fault of yours.


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