https://www.taxtmi.com/caselaws?id=16011 The court dismissed the petitioner-company's writ petition seeking waiver of interest under Section 220(2A) of the Income-tax Act, 1961. The court held that the company failed to demonstrate genuine hardship as claimed due to expansion projects and government policy changes. It was noted that the petitioner did not fully cooperate with the Income-tax Department by engaging in litigation. The court found the Commissioner's discretion in rejecting the waiver application was properly exercised, leading to the dismissal of the petition under Article 226. en-us Tue, 09 Sep 1997 00:00:00 +0530 Mon, 03 May 2010 00:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16011 The court dismissed the petitioner-company's writ petition seeking waiver of interest under Section 220(2A) of the Income-tax Act, 1961. The court held that the company failed to demonstrate genuine hardship as claimed due to expansion projects and government policy changes. It was noted that the petitioner did not fully cooperate with the Income-tax Department by engaging in litigation. The court found the Commissioner's discretion in rejecting the waiver application was properly exercised, leading to the dismissal of the petition under Article 226. Case-Laws Income Tax Tue, 09 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16011