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    <title>2010 (4) TMI 1204 - MADRAS HIGH COURT</title>
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    <description>The court quashed the impugned order and directed the third Respondent to waive the interest levied under section 220(2) of the Income Tax Act for the specified block assessment years, finding that the default in payment was due to circumstances beyond the Assessee&#039;s control. The court held that the Assessee cooperated in the assessment process and faced genuine hardship, leading to the decision to waive the interest. The writ petition was allowed without costs.</description>
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      <description>The court quashed the impugned order and directed the third Respondent to waive the interest levied under section 220(2) of the Income Tax Act for the specified block assessment years, finding that the default in payment was due to circumstances beyond the Assessee&#039;s control. The court held that the Assessee cooperated in the assessment process and faced genuine hardship, leading to the decision to waive the interest. The writ petition was allowed without costs.</description>
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