https://www.taxtmi.com/caselaws?id=22992 Where compensation, solatium and interest had already been fixed in the land acquisition award, there was no difficulty in filing the return, so refusal to waive interest under sections 139(8) and 217 of the Income-tax Act was not shown to be unreasonable or irrelevant. The High Court found no basis for writ interference with the Commissioner's decision under section 264, as the recorded reasons for declining relief for the later period were sustained on the available facts. Relief was therefore not granted. en-us Mon, 07 May 1990 00:00:00 +0530 Tue, 15 Dec 2009 17:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22992 Where compensation, solatium and interest had already been fixed in the land acquisition award, there was no difficulty in filing the return, so refusal to waive interest under sections 139(8) and 217 of the Income-tax Act was not shown to be unreasonable or irrelevant. The High Court found no basis for writ interference with the Commissioner's decision under section 264, as the recorded reasons for declining relief for the later period were sustained on the available facts. Relief was therefore not granted. Case-Laws Income Tax Mon, 07 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22992