https://www.taxtmi.com/caselaws?id=213507 The court found that the Commissioner's order limiting the waiver of interest under section 220(2A) of the Income-tax Act to the balance amount due from the deceased assessee was not justified. The court emphasized that the waiver application should encompass both paid and unpaid interest amounts, as the statute does not distinguish between them. It criticized the lack of reasons for the limitation in the Commissioner's order and directed a reevaluation of the waiver application within three months, stressing the importance of judicious exercise of discretion and consideration of genuine hardship in granting waivers. en-us Mon, 21 Nov 2011 00:00:00 +0530 Thu, 24 May 2012 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213507 The court found that the Commissioner's order limiting the waiver of interest under section 220(2A) of the Income-tax Act to the balance amount due from the deceased assessee was not justified. The court emphasized that the waiver application should encompass both paid and unpaid interest amounts, as the statute does not distinguish between them. It criticized the lack of reasons for the limitation in the Commissioner's order and directed a reevaluation of the waiver application within three months, stressing the importance of judicious exercise of discretion and consideration of genuine hardship in granting waivers. Case-Laws Income Tax Mon, 21 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213507