https://www.taxtmi.com/caselaws?id=14908 The court upheld the Commissioner's decision to reject the petitioner's request for waiver of interest under section 220(2) of the Income-tax Act. The court found that the petitioner did not meet the conditions specified in sub-section (2A) of section 220, failing to demonstrate genuine hardship justifying the interest waiver. Emphasizing the requirement that the default in payment must be due to circumstances beyond the assessee's control, the court dismissed the petition, stating that there was no established genuine hardship and that the non-payment of tax on time was not beyond the assessee's control. en-us Mon, 05 Jun 2000 00:00:00 +0530 Mon, 27 Jul 2009 10:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14908 The court upheld the Commissioner's decision to reject the petitioner's request for waiver of interest under section 220(2) of the Income-tax Act. The court found that the petitioner did not meet the conditions specified in sub-section (2A) of section 220, failing to demonstrate genuine hardship justifying the interest waiver. Emphasizing the requirement that the default in payment must be due to circumstances beyond the assessee's control, the court dismissed the petition, stating that there was no established genuine hardship and that the non-payment of tax on time was not beyond the assessee's control. Case-Laws Income Tax Mon, 05 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14908