https://www.taxtmi.com/caselaws?id=16732 A second application for waiver of interest was held not maintainable where the earlier request had already been rejected on the same facts, and a statutory amendment shifting the decision-making power from the Board to the Commissioner did not revive a fresh right to seek the same relief. Waiver under Section 220(2A) of the Income-tax Act requires all statutory conditions to be cumulatively satisfied; on the record, genuine hardship and circumstances beyond the assessee's control were not established, so discretionary relief was unavailable. The refusals of waiver were therefore upheld and the writ petition failed. en-us Wed, 18 Dec 1996 00:00:00 +0530 Wed, 09 Sep 2009 17:02:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16732 A second application for waiver of interest was held not maintainable where the earlier request had already been rejected on the same facts, and a statutory amendment shifting the decision-making power from the Board to the Commissioner did not revive a fresh right to seek the same relief. Waiver under Section 220(2A) of the Income-tax Act requires all statutory conditions to be cumulatively satisfied; on the record, genuine hardship and circumstances beyond the assessee's control were not established, so discretionary relief was unavailable. The refusals of waiver were therefore upheld and the writ petition failed. Case-Laws Income Tax Wed, 18 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16732