2007 (11) TMI 254

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.... the Commissioner of Income-tax rejected the petitioner's application filed under section 273A of the Income-tax Act, 1961, for waiver of interest under section 139(8) and section 217 and penalty levied under section 271(1)(a) and section 273(1)(b) of the Act. 2. I heard counsel appearing for the petitioner and standing counsel appearing for the respondents. I have also gone through exhibit P11....

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....s raised. The petitioner could have made the application after making payment or after making arrangement for payment or could have made the payment before disposal of the application. However, the petitioner has no case that the petitioner has complied with any of these conditions. Standing counsel submitted in court that besides not making payment and not making any arrangement for payment, the ....