https://www.taxtmi.com/caselaws?id=15052 The court set aside the Commissioner of Income-tax's order rejecting the petitioner's applications for waiver of interest under section 220(2A) of the Income-tax Act for assessment years 1987-88 to 1992-93. The court found the Commissioner's reasons for denial irrelevant and lacking evidential support, emphasizing the failure to consider the petitioner's financial constraints and the circumstances leading to the defaults. The matter was remitted for fresh consideration, instructing the Commissioner to reassess the waiver applications in compliance with the law. The writ petitions were allowed, and no costs were awarded. en-us Thu, 30 Sep 1999 00:00:00 +0530 Mon, 27 Jul 2009 18:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15052 The court set aside the Commissioner of Income-tax's order rejecting the petitioner's applications for waiver of interest under section 220(2A) of the Income-tax Act for assessment years 1987-88 to 1992-93. The court found the Commissioner's reasons for denial irrelevant and lacking evidential support, emphasizing the failure to consider the petitioner's financial constraints and the circumstances leading to the defaults. The matter was remitted for fresh consideration, instructing the Commissioner to reassess the waiver applications in compliance with the law. The writ petitions were allowed, and no costs were awarded. Case-Laws Income Tax Thu, 30 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15052