https://www.taxtmi.com/caselaws?id=430216 The Court upheld the decision to reject the appellants' request for waiver under Section 220(2A) of the Income Tax Act, 1961. The appellants failed to satisfy the conditions for waiver, as they did not demonstrate genuine hardship, default beyond their control, and cooperation in inquiries. The Court noted that the tax demand arose from admitted income, and since the tax and interest were paid belatedly, the writ petitions were dismissed. en-us Tue, 18 Oct 2022 00:00:00 +0530 Tue, 15 Nov 2022 09:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430216 The Court upheld the decision to reject the appellants' request for waiver under Section 220(2A) of the Income Tax Act, 1961. The appellants failed to satisfy the conditions for waiver, as they did not demonstrate genuine hardship, default beyond their control, and cooperation in inquiries. The Court noted that the tax demand arose from admitted income, and since the tax and interest were paid belatedly, the writ petitions were dismissed. Case-Laws Income Tax Tue, 18 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430216