https://www.taxtmi.com/caselaws?id=798909 Clause 2(c) of the 2006 waiver/reduction order permits interest relief only where non-payment resulted from a jurisdictional High Court order governing the assessee when advance tax was payable or the return was filed, and where the full principal tax demand has been paid. Returns filed before the relevant judicial ruling cannot satisfy the reliance requirement; failure to pay the principal demand also defeats relief. Provisions on interest following reassessment or recomputation do not invalidate a refusal of waiver. Interest under Section 220(2) arises on default after a demand notice, and any excess levy claim requires consideration by the competent authority, including a possible refund. en-us Wed, 29 Jul 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798909 Clause 2(c) of the 2006 waiver/reduction order permits interest relief only where non-payment resulted from a jurisdictional High Court order governing the assessee when advance tax was payable or the return was filed, and where the full principal tax demand has been paid. Returns filed before the relevant judicial ruling cannot satisfy the reliance requirement; failure to pay the principal demand also defeats relief. Provisions on interest following reassessment or recomputation do not invalidate a refusal of waiver. Interest under Section 220(2) arises on default after a demand notice, and any excess levy claim requires consideration by the competent authority, including a possible refund. Case-Laws Income Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798909