Sec. 234A, 234B and 234C, of the Income-tax Act, 1961 – Interest – The petitioner is aggrieved by the order of CIT rejecting the request of the petitioner for waiver of interest under section 234A, Section 234B and Section 234C of the Act, 1961 read with Section 119 (2) (a) in terms of CBDT's Circular dated 26.06.2006 bearing reference No. 400/29/2002-IT(B).  High Court taking note of the fact that the petitioner was under a legal disability during the period between 18.06.2001 and 27.10.2006, during the subsistence of winding up order and since the petitioner company was under the control of High court and the official liquidator, observed that there should be a waiver of interest under section 234A, Section 234B and Section 234C of the Income-tax Act, 1961 for the period between 18.06.2001 and 27.10.2006 alone. Accordingly, Writ petition was disposed by remitting the case back to the 2nd respondent to compute the interest payable by the petitioner from the due date upto 18.06.2001 and for the period commencing from 27.10.2006 upto the actual date of payment under the aforesaid provision of the Income-tax Act, 1961. While computing the interest payable by the petitioner, the 2nd respondent shall exclude the period between 18.06.2001 and 27.10.2006 – SANMAC MOTOR FINANCE LTD. Vs. CHIEF CIT  [2020] 271 TAXMAN 051 (MAD)