https://www.taxtmi.com/caselaws?id=5287 The court dismissed two applications under article 136 challenging orders by the Central Board of Direct Taxes declining to waive interest demands under section 220(2) of the Income-tax Act for assessment years 1979-80 and 1982-83. The court emphasized the discretionary nature of the Board's power under section 220(2A) and ruled that a personal hearing was not necessary in this case. The court also declined to examine the maintainability of the petitions under article 136, ultimately dismissing both petitions with no order as to costs. en-us Thu, 05 Oct 1989 00:00:00 +0530 Fri, 28 Feb 2014 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5287 The court dismissed two applications under article 136 challenging orders by the Central Board of Direct Taxes declining to waive interest demands under section 220(2) of the Income-tax Act for assessment years 1979-80 and 1982-83. The court emphasized the discretionary nature of the Board's power under section 220(2A) and ruled that a personal hearing was not necessary in this case. The court also declined to examine the maintainability of the petitions under article 136, ultimately dismissing both petitions with no order as to costs. Case-Laws Income Tax Thu, 05 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5287