https://www.taxtmi.com/caselaws?id=13340 A petitioner seeking full waiver of interest under section 220(2A) of the Income-tax Act was denied relief beyond the partial waiver already granted by the Commissioner. The High Court noted that the statutory conditions for complete waiver were not fully satisfied, as the tax was not paid voluntarily and was recovered through coercive measures, including attachment and sale of immovable properties. Since the Commissioner had already accepted financial hardship and exercised discretion to grant a 50 per cent waiver, and no material justified interference or reconsideration, the challenge failed. A more liberal waiver in another case was held to be no ground for judicial intervention. en-us Thu, 30 Mar 2006 00:00:00 +0530 Thu, 28 May 2009 12:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13340 A petitioner seeking full waiver of interest under section 220(2A) of the Income-tax Act was denied relief beyond the partial waiver already granted by the Commissioner. The High Court noted that the statutory conditions for complete waiver were not fully satisfied, as the tax was not paid voluntarily and was recovered through coercive measures, including attachment and sale of immovable properties. Since the Commissioner had already accepted financial hardship and exercised discretion to grant a 50 per cent waiver, and no material justified interference or reconsideration, the challenge failed. A more liberal waiver in another case was held to be no ground for judicial intervention. Case-Laws Income Tax Thu, 30 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13340