https://www.taxtmi.com/caselaws?id=34908 The court set aside the impugned order due to the lack of cogent reasons and directed the respondent to reconsider the petitioner's request for a waiver of interest under Section 220(2A) of the Income Tax Act. The court emphasized adherence to the principles of natural justice and comprehensive evaluation of all three conditions for waiver. The writ petition was allowed, and the connected miscellaneous petition was closed. en-us Mon, 07 Sep 2009 00:00:00 +0530 Wed, 01 Sep 2010 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34908 The court set aside the impugned order due to the lack of cogent reasons and directed the respondent to reconsider the petitioner's request for a waiver of interest under Section 220(2A) of the Income Tax Act. The court emphasized adherence to the principles of natural justice and comprehensive evaluation of all three conditions for waiver. The writ petition was allowed, and the connected miscellaneous petition was closed. Case-Laws Income Tax Mon, 07 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34908