https://www.taxtmi.com/caselaws?id=416316 The court allowed the writ appeal, set aside the judgment of the learned Single Judge, and provided specific directions for the reconsideration of the appellant's application for waiver of interest under Section 220(2A) of the Income Tax Act. The court found that the failure to provide the appellant with a copy of the Assessing Officer's report undermined the fairness of the decision-making process, leading to the remittance of the matter to the second respondent for reconsideration in accordance with the law. en-us Fri, 30 Jul 2021 00:00:00 +0530 Sat, 25 Dec 2021 08:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416316 The court allowed the writ appeal, set aside the judgment of the learned Single Judge, and provided specific directions for the reconsideration of the appellant's application for waiver of interest under Section 220(2A) of the Income Tax Act. The court found that the failure to provide the appellant with a copy of the Assessing Officer's report undermined the fairness of the decision-making process, leading to the remittance of the matter to the second respondent for reconsideration in accordance with the law. Case-Laws Income Tax Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416316