https://www.taxtmi.com/caselaws?id=4620 The court upheld the Commissioner's decision to reject the petitioner's application for waiver of interest and penalty under the Income-tax Act, 1961. The petitioner failed to meet the conditions for waiver, including non-payment and lack of evidence regarding payment arrangements. The court emphasized the necessity for compliance with these conditions, citing previous cases. As the petitioner did not fulfill any requirements for waiver and failed to demonstrate compliance, the challenge to the order was dismissed, affirming the Commissioner's decision. en-us Wed, 28 Nov 2007 00:00:00 +0530 Sat, 26 Jul 2008 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4620 The court upheld the Commissioner's decision to reject the petitioner's application for waiver of interest and penalty under the Income-tax Act, 1961. The petitioner failed to meet the conditions for waiver, including non-payment and lack of evidence regarding payment arrangements. The court emphasized the necessity for compliance with these conditions, citing previous cases. As the petitioner did not fulfill any requirements for waiver and failed to demonstrate compliance, the challenge to the order was dismissed, affirming the Commissioner's decision. Case-Laws Income Tax Wed, 28 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4620