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        Income Tax

        2005 (8) TMI 42 - HC - Income Tax

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        Kerala High Court Upholds Order on Interest Waiver under Income-tax Act The High Court of Kerala dismissed a writ petition challenging an order regarding waiver of interest under section 220(2A) of the Income-tax Act, 1961. ...
                        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.

                            Kerala High Court Upholds Order on Interest Waiver under Income-tax Act

                            The High Court of Kerala dismissed a writ petition challenging an order regarding waiver of interest under section 220(2A) of the Income-tax Act, 1961. The Commissioner lacked jurisdiction due to lack of cooperation from the petitioner in recovery matters. The order was considered reasonable and supported by sufficient material.


                            The High Court of Kerala dismissed a writ petition challenging an order passed by the Commissioner regarding waiver of interest under section 220(2A) of the Income-tax Act, 1961. The Commissioner lacked jurisdiction to consider the application for waiver due to lack of cooperation from the petitioner in the matter of recovery. The order was deemed reasonable and based on sufficient material. (Case citation: 2005 (8) TMI 42 - KERALA High Court, Judge: KURIAN JOSEPH)
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