Allowing the petition the Court held that dismissal of application for waiver of application is due to non application of mind. Accordingly the order is set aside for de novo consideration (AY. 2021-22)
Grasim Industries Ltd. v. Chief CIT (Central) (2025) 302 Taxman 194 (Bom.)(HC)
S. 234C : Interest-Deferment of advance tax-COVID-19 pandemic-Dismissal of waiver application is set aside-Matter remanded to CCIT for a denovo consideration. [S.208, 209, Art. 226]