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<h1>Partnership firm wins relief for assessment delay but denied interest waiver due to lack of evidence.</h1> The High Court of Kerala partially allowed a case where a partnership firm challenged orders under section 220(2A) of the Income-tax Act, 1961. The firm's ... Delay, Return, Interest, Waiver, Advance Tax The High Court of Kerala ruled on a case involving a partnership firm challenging orders under section 220(2A) of the Income-tax Act, 1961. The firm sought rectification of interest calculation and waiver of interest payments. The court found that the firm did not demonstrate genuine financial hardship for interest waiver under section 220(2A) but granted relief under section 217 for delay in assessment completion. The original petition was partially allowed.