No need to go before CBDT for waiver of interest as matter could be considered by Insolvency court itself

INCOME TAX : SLP dismissed as withdrawn due to low tax effect against High Court ruling that Official Assignee need not go before Central Board of Direct Taxes praying for waiver of interest under sections 234A, 234B and 234C as Insolvency Court itself can consider question of waiver of interest in terms of power conferred under section 7 of Presidency Towns Insolvency Act, 1909

from www.taxmann.com Latest Case Laws https://ift.tt/3ddHO0P