2010 (10) TMI 172

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..... sed by the Chief Commissioner, Income Tax, Meerut under section 119(2)(a) of the Income Tax Act (hereinafter referred to as the Act) rejecting the claim of the waiver of the interest under section 234-B of the Act. The waiver has been sought on the basis of the notification no.400/234/95-IT(B) issued by the Central Board of Direct Taxes.   The petitioner was carrying on business of country l .....

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..... by the learned counsel for the petitioner has not been considered at all.   We have perused the impugned order and are of the view that the matter requires reconsideration by the Chief Commissioner of Income Tax, Meerut. In view of the above, the impugned order dated 12.5.2005 is set aside and the matter is relegated to the Commissioner of Income Tax, Meerut who will decide the waiver appli .....

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