https://www.taxtmi.com/caselaws?id=18908 The appeal was dismissed as the court found that the Commissioner had validly exercised discretion under section 220(2A) of the Income-tax Act, 1961. The appellant's application for waiver of interest was rejected based on the grounds that the payment of interest did not cause genuine hardship, the default was within the appellant's control, and there was lack of cooperation in inquiries. The court held that all conditions for waiver under section 220(2A) were not met, and therefore, the appeal had no merit and was dismissed. en-us Wed, 13 Jan 1993 00:00:00 +0530 Mon, 02 Nov 2009 16:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18908 The appeal was dismissed as the court found that the Commissioner had validly exercised discretion under section 220(2A) of the Income-tax Act, 1961. The appellant's application for waiver of interest was rejected based on the grounds that the payment of interest did not cause genuine hardship, the default was within the appellant's control, and there was lack of cooperation in inquiries. The court held that all conditions for waiver under section 220(2A) were not met, and therefore, the appeal had no merit and was dismissed. Case-Laws Income Tax Wed, 13 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18908