https://www.taxtmi.com/highlights?id=59383 Waiver of interest u/s 220(2A) - The Revenue in the present case recorded the non-cooperation of the petitioner assessee. The observations made in this regard would establish that consequent to search notice under Section 153A of the Income Tax Act dated 09.03.2011 calling for return of income within 45 days of the receipt of the notice. But the assessee furnished the return of income only on 15.07.2011. The other incidents are also recorded to establish that the petitioner assessee had not cooperated for the completion of the Income Tax proceedings. - No relief - HC en-us Wed, 25 Aug 2021 14:31:11 +0530 Wed, 25 Aug 2021 14:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59383 Waiver of interest u/s 220(2A) - The Revenue in the present case recorded the non-cooperation of the petitioner assessee. The observations made in this regard would establish that consequent to search notice under Section 153A of the Income Tax Act dated 09.03.2011 calling for return of income within 45 days of the receipt of the notice. But the assessee furnished the return of income only on 15.07.2011. The other incidents are also recorded to establish that the petitioner assessee had not cooperated for the completion of the Income Tax proceedings. - No relief - HC Highlights Income Tax Wed, 25 Aug 2021 14:31:11 +0530 https://www.taxtmi.com/highlights?id=59383