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of <h1>Kerala High Court Upholds Order on Interest Waiver under Income-tax Act</h1> <h3>N. Gopalakrishnan Versus Commissioner of Income-Tax And Another.</h3> N. Gopalakrishnan Versus Commissioner of Income-Tax And Another. - [2006] 280 ITR 592, 201 CTR 41, 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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