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        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.

        <h1>Petitioner's Writ Petition Dismissed Over Waiver of Interest</h1> The High Court of Kerala dismissed the petitioner's writ petition challenging the rejection of waiver of interest under the Income-tax Act, 1961. The ... Recovery of Tax The petitioner challenged an order rejecting waiver of interest under section 220(2A) of the Income-tax Act, 1961. The Commissioner of Income-tax cited substantial immovable properties owned by the petitioner and denied genuine hardship. The court dismissed the writ petition, stating all relevant aspects were considered in the decision. (Case: 2005 (10) TMI 79 - High Court of Kerala, Judge: KURIAN JOSEPH)

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