https://www.taxtmi.com/caselaws?id=16599 Interest charged on a penalty amount under the Income-tax Act cannot be rejected for waiver or reduction merely on the reasoning that it is not a case of "penalty on penalty". The authority must separately examine the statutory conditions for relief under section 220(2A), and an order that does not disclose consideration of those criteria is legally unsustainable. The rejection order was therefore set aside, and the matter was remitted for fresh consideration with notice and opportunity to the taxpayer in accordance with law. en-us Mon, 15 Dec 1997 00:00:00 +0530 Tue, 08 Sep 2009 17:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16599 Interest charged on a penalty amount under the Income-tax Act cannot be rejected for waiver or reduction merely on the reasoning that it is not a case of "penalty on penalty". The authority must separately examine the statutory conditions for relief under section 220(2A), and an order that does not disclose consideration of those criteria is legally unsustainable. The rejection order was therefore set aside, and the matter was remitted for fresh consideration with notice and opportunity to the taxpayer in accordance with law. Case-Laws Income Tax Mon, 15 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16599