https://www.taxtmi.com/caselaws?id=331582 The High Court set aside the Commissioner's rejection of the petitioner's application under Section 220(2A) of the Income Tax Act 1961, emphasizing the need for judicious consideration of genuine hardship and cooperation with tax proceedings. The Court found the rejection lacked sufficient reasoning and did not align with legal principles outlined by the Supreme Court, directing the Commissioner to reconsider the matter within two months. en-us Wed, 10 Aug 2016 00:00:00 +0530 Sat, 27 Aug 2016 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331582 The High Court set aside the Commissioner's rejection of the petitioner's application under Section 220(2A) of the Income Tax Act 1961, emphasizing the need for judicious consideration of genuine hardship and cooperation with tax proceedings. The Court found the rejection lacked sufficient reasoning and did not align with legal principles outlined by the Supreme Court, directing the Commissioner to reconsider the matter within two months. Case-Laws Income Tax Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331582