https://www.taxtmi.com/caselaws?id=211243 The court dismissed the writ petition challenging orders rejecting waiver of interest under Section 234A, B, C and Section 220(2) of the Income Tax Act. The court upheld the denial of waiver as the petitioner failed to establish the factual circumstances justifying the delay required for waiver under the specific provisions. The court found that the petitioner did not provide sufficient details to justify the waiver requests as per the notification issued by the Board. Additionally, the court emphasized the cumulative nature of the circumstances required to be proven by the assessee under Section 220(2)(A) for claiming waiver, which the petitioner failed to establish. en-us Wed, 04 Jan 2012 00:00:00 +0530 Sat, 10 Mar 2012 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211243 The court dismissed the writ petition challenging orders rejecting waiver of interest under Section 234A, B, C and Section 220(2) of the Income Tax Act. The court upheld the denial of waiver as the petitioner failed to establish the factual circumstances justifying the delay required for waiver under the specific provisions. The court found that the petitioner did not provide sufficient details to justify the waiver requests as per the notification issued by the Board. Additionally, the court emphasized the cumulative nature of the circumstances required to be proven by the assessee under Section 220(2)(A) for claiming waiver, which the petitioner failed to establish. Case-Laws Income Tax Wed, 04 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211243