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    <title>2006 (2) TMI 139 - KERALA High Court</title>
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    <description>The court upheld the Chief Commissioner of Income-tax&#039;s rejection of the petitioner&#039;s application for waiver of interest under section 220(2) of the Income-tax Act. The petitioner&#039;s delay in tax payment and lack of cooperation with the Department led to the dismissal of the claim, as the Chief Commissioner independently reviewed the matter and made a decision based on assessment records. Despite citing relevant case law, the court found no grounds to overturn the rejection and dismissed the petition without costs.</description>
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      <description>The court upheld the Chief Commissioner of Income-tax&#039;s rejection of the petitioner&#039;s application for waiver of interest under section 220(2) of the Income-tax Act. The petitioner&#039;s delay in tax payment and lack of cooperation with the Department led to the dismissal of the claim, as the Chief Commissioner independently reviewed the matter and made a decision based on assessment records. Despite citing relevant case law, the court found no grounds to overturn the rejection and dismissed the petition without costs.</description>
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      <pubDate>Mon, 20 Feb 2006 00:00:00 +0530</pubDate>
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