https://www.taxtmi.com/caselaws?id=372500 The High Court upheld the Single Judge's decision directing the respondent to consider the appellant's waiver application under Section 220(2) and Rule 5 of the Second Schedule to the Act for the assessment year 1996-97. The Court emphasized that the appellant's entitlement to waiver is subject to fulfilling conditions under Section 220(2A) and that the lapse of twelve months does not automatically grant waiver. The Court dismissed the writ appeal, instructing the respondent to address both the waiver application and jurisdictional issues raised by the appellant, granting an adjournment for the hearing. en-us Fri, 16 Nov 2018 00:00:00 +0530 Mon, 24 Dec 2018 08:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372500 The High Court upheld the Single Judge's decision directing the respondent to consider the appellant's waiver application under Section 220(2) and Rule 5 of the Second Schedule to the Act for the assessment year 1996-97. The Court emphasized that the appellant's entitlement to waiver is subject to fulfilling conditions under Section 220(2A) and that the lapse of twelve months does not automatically grant waiver. The Court dismissed the writ appeal, instructing the respondent to address both the waiver application and jurisdictional issues raised by the appellant, granting an adjournment for the hearing. Case-Laws Income Tax Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372500