https://www.taxtmi.com/caselaws?id=20735 The court dismissed the writ petition seeking waiver of interest and penalty under sections 139(8), 217, and 273(b) for specific assessment years. The petitioner's request was denied as non-compliance with statutory conditions, despite arguments of overpayment and genuine disclosure. The court emphasized the distinct tax liabilities for each year and upheld the respondent's discretion in denying the waiver based on statutory requirements, regardless of calculation errors or good faith. en-us Tue, 24 Sep 1991 00:00:00 +0530 Fri, 23 Mar 2018 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20735 The court dismissed the writ petition seeking waiver of interest and penalty under sections 139(8), 217, and 273(b) for specific assessment years. The petitioner's request was denied as non-compliance with statutory conditions, despite arguments of overpayment and genuine disclosure. The court emphasized the distinct tax liabilities for each year and upheld the respondent's discretion in denying the waiver based on statutory requirements, regardless of calculation errors or good faith. Case-Laws Income Tax Tue, 24 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20735