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2005 (8) TMI 42

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....r of interest under section 220(2A) of the Income-tax Act, 1961. It is now settled law that for considering an application for waiver, the Commissioner gets jurisdiction only if all the three conditions are satisfied (see judgment in G.T.N. Textiles Ltd. v. Deputy CIT [1996] 217 ITR 653 (Ker)). It is seen from exhibit P6 as well as the detailed statement filed on behalf of the respondents that the....