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of <h1>Section 128A Waiver Application Denied Due to Late Payment and Unresolved Appeals; Tax Officer Issues Formal Order.</h1> An application submitted under section 128A for waiver of interest and penalty was rejected. The applicant had been issued a show cause notice to justify the application, to which a reply was either provided or not. Upon verification, the application was denied for reasons such as full payment not being made, payment made after the notified date, issues pertaining to sections other than section 73, or pending appeals not withdrawn. The decision was formalized in an order, signed by the tax officer, detailing the specific reason for rejection.
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