Interest waiver under tax law requires cumulative statutory conditions, and a repeat application on identical facts was not maintainable.

A second application for waiver of interest was held not maintainable where the earlier request had already been rejected on the same facts, and a statutory amendment shifting the decision-making power from the Board to the Commissioner did not revive a fresh right to seek the same relief. Waiver under Section 220(2A) of the Income-tax Act requires all statutory conditions to be cumulatively satisfied; on the record, genuine hardship and circumstances beyond the assessee's control were not established, so discretionary relief was unavailable. The refusals of waiver were therefore upheld and the writ petition failed.

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Issues: (i) Whether a second application for waiver of interest under Section 220(2A) of the Income-tax Act, 1961 was maintainable after rejection of an earlier application by the Board. (ii) Whether the statutory conditions for waiver of interest under Section 220(2A) of the Income-tax Act, 1961 were satisfied on the facts so as to entitle the assessee to relief.

Issue (i): Whether a second application for waiver of interest under Section 220(2A) of the Income-tax Act, 1961 was maintainable after rejection of an earlier application by the Board.

Analysis: The earlier waiver request had already been rejected on the same facts. The subsequent application before the Commissioner was filed only after the statutory amendment transferring the power from the Board to the Commissioner. The amendment did not create a fresh right to renew the same request on identical facts, and no acceptable basis was shown for treating the second application as maintainable.

Conclusion: The second application was not maintainable and its rejection was justified.

Issue (ii): Whether the statutory conditions for waiver of interest under Section 220(2A) of the Income-tax Act, 1961 were satisfied on the facts so as to entitle the assessee to relief.

Analysis: Relief under Section 220(2A) depends on all the prescribed conditions being cumulatively satisfied. The material on record did not show genuine hardship in relation to payment of interest, nor did it establish that the default occurred due to circumstances beyond the assessee's control. The record also did not support the claim that the assessee had made out a case for discretionary waiver on the statutory criteria.

Conclusion: The assessee was not entitled to waiver of interest under Section 220(2A).

Final Conclusion: The impugned refusals of waiver were upheld, and the writ petition failed for want of merit.

Ratio Decidendi: Relief under Section 220(2A) of the Income-tax Act, 1961 can be granted only when all statutory conditions are cumulatively satisfied, and a later application on the same facts is not maintainable merely because of an amendment transferring the decision-making authority.

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