https://www.taxtmi.com/caselaws?id=411425 The court dismissed the writ petition as the petitioner failed to establish the conditions required for the waiver of interest under Section 220(2A) of the Income Tax Act. The rejection order was deemed legally sustainable, with the petitioner's claims of non-cooperation and genuine hardship not substantiated. The court highlighted the necessity of complying with tax demands and clarified that the interest charged under the Act is compensatory, not penal. en-us Wed, 04 Aug 2021 00:00:00 +0530 Fri, 22 Oct 2021 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411425 The court dismissed the writ petition as the petitioner failed to establish the conditions required for the waiver of interest under Section 220(2A) of the Income Tax Act. The rejection order was deemed legally sustainable, with the petitioner's claims of non-cooperation and genuine hardship not substantiated. The court highlighted the necessity of complying with tax demands and clarified that the interest charged under the Act is compensatory, not penal. Case-Laws Income Tax Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411425