https://www.taxtmi.com/caselaws?id=10426 The High Court upheld the Commissioner's decision regarding the waiver of interest under section 220(2A) of the Income-tax Act, emphasizing the importance of meeting prescribed conditions for relief. The court found the Commissioner's decision to be reasoned and legally valid, noting the petitioner's failure to fulfill conditions for interest waiver. The writ petition was dismissed, with costs not awarded, affirming the Commissioner's authority in such matters and the significance of adherence to statutory requirements for relief. en-us Thu, 16 Dec 2004 00:00:00 +0530 Wed, 15 Jul 2009 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10426 The High Court upheld the Commissioner's decision regarding the waiver of interest under section 220(2A) of the Income-tax Act, emphasizing the importance of meeting prescribed conditions for relief. The court found the Commissioner's decision to be reasoned and legally valid, noting the petitioner's failure to fulfill conditions for interest waiver. The writ petition was dismissed, with costs not awarded, affirming the Commissioner's authority in such matters and the significance of adherence to statutory requirements for relief. Case-Laws Income Tax Thu, 16 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10426