https://www.taxtmi.com/caselaws?id=337237 The court dismissed the appeals against the order rejecting petitions under Section 220(2) of the Income Tax Act. The appellant's claim of hardship due to property attachment was not supported by evidence of genuine financial distress beyond enforcement of the law. Despite the appellant's argument for waiver of interest under Section 220(2A), the court emphasized the need for proof of hardship beyond mere claims, especially when substantial assets are available for payment. The court upheld the single judge's decision, highlighting the importance of demonstrating genuine hardship and cooperation in tax proceedings. en-us Wed, 23 Nov 2016 00:00:00 +0530 Wed, 15 Mar 2017 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337237 The court dismissed the appeals against the order rejecting petitions under Section 220(2) of the Income Tax Act. The appellant's claim of hardship due to property attachment was not supported by evidence of genuine financial distress beyond enforcement of the law. Despite the appellant's argument for waiver of interest under Section 220(2A), the court emphasized the need for proof of hardship beyond mere claims, especially when substantial assets are available for payment. The court upheld the single judge's decision, highlighting the importance of demonstrating genuine hardship and cooperation in tax proceedings. Case-Laws Income Tax Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337237