https://www.taxtmi.com/caselaws?id=9339 The court considered a writ petition challenging the rejection of a request for waiver of interest under section 220(2A) of the Income-tax Act, 1961 for the assessment year 1988-89. The Commissioner's decision was overturned as the court found that crucial factors were overlooked, leading to an incorrect conclusion. The court emphasized the need for a qualitative assessment of "genuine hardship" and directed a fresh consideration of the matter within a specified timeline, highlighting compliance with the law. The writ petition was disposed of in favor of the petitioner. en-us Wed, 10 Aug 2005 00:00:00 +0530 Mon, 22 Jun 2009 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9339 The court considered a writ petition challenging the rejection of a request for waiver of interest under section 220(2A) of the Income-tax Act, 1961 for the assessment year 1988-89. The Commissioner's decision was overturned as the court found that crucial factors were overlooked, leading to an incorrect conclusion. The court emphasized the need for a qualitative assessment of "genuine hardship" and directed a fresh consideration of the matter within a specified timeline, highlighting compliance with the law. The writ petition was disposed of in favor of the petitioner. Case-Laws Income Tax Wed, 10 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9339