https://www.taxtmi.com/caselaws?id=377248 The Court quashed the sale proclamation due to the petitioner's full tax payment and highlighted the need for the waiver application under Section 220(2A) to be considered before proceeding with the sale. The Principal Commissioner of Income Tax was directed to decide on the waiver application within six months. The Court also ordered the petitioner to reimburse the respondent for sale proclamation expenses, emphasizing the importance of fairness in the process. en-us Mon, 11 Mar 2019 00:00:00 +0530 Tue, 26 Mar 2019 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377248 The Court quashed the sale proclamation due to the petitioner's full tax payment and highlighted the need for the waiver application under Section 220(2A) to be considered before proceeding with the sale. The Principal Commissioner of Income Tax was directed to decide on the waiver application within six months. The Court also ordered the petitioner to reimburse the respondent for sale proclamation expenses, emphasizing the importance of fairness in the process. Case-Laws Income Tax Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377248