Timely resolution of interest relief applications required: orders within prescribed period and right to be heard ensured. Amendment to section 220 mandates that the authority must pass an order accepting or rejecting an assessee's application for reduction or waiver of interest within twelve months from the end of the month in which the application is received, and that no order rejecting the application shall be passed without giving the assessee an opportunity of being heard; pending applications as of the commencement date must be decided by the prescribed cut-off date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Timely resolution of interest relief applications required: orders within prescribed period and right to be heard ensured.
Amendment to section 220 mandates that the authority must pass an order accepting or rejecting an assessee's application for reduction or waiver of interest within twelve months from the end of the month in which the application is received, and that no order rejecting the application shall be passed without giving the assessee an opportunity of being heard; pending applications as of the commencement date must be decided by the prescribed cut-off date.
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