https://www.taxtmi.com/caselaws?id=764765 The HC upheld the rejection of the application for waiver of interest under section 220(2A) of the IT Act, finding no grounds to interfere with the Chief Commissioner's decision. The petitioner failed to demonstrate that non-payment of tax was due to circumstances beyond their control. The Chief Commissioner's order was reasoned, considered relevant material, and did not violate principles of natural justice. The court noted that the factual findings were supported by evidence and that the petitioner's reliance on a prior decision was misplaced due to differing facts and statutory provisions. Given the limited scope of judicial review and the requirement that all three preconditions under section 220(2A) must coexist for waiver, the petition was dismissed for lack of merit. en-us Thu, 16 Jan 2025 00:00:00 +0530 Mon, 04 Aug 2025 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764765 The HC upheld the rejection of the application for waiver of interest under section 220(2A) of the IT Act, finding no grounds to interfere with the Chief Commissioner's decision. The petitioner failed to demonstrate that non-payment of tax was due to circumstances beyond their control. The Chief Commissioner's order was reasoned, considered relevant material, and did not violate principles of natural justice. The court noted that the factual findings were supported by evidence and that the petitioner's reliance on a prior decision was misplaced due to differing facts and statutory provisions. Given the limited scope of judicial review and the requirement that all three preconditions under section 220(2A) must coexist for waiver, the petition was dismissed for lack of merit. Case-Laws Income Tax Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764765