2006 (3) TMI 117

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....Commissioner of Income-tax has granted waiver of only 50 per cent. interest payable under section 220(2) of the Income-tax Act, 1961 and rejected the claim for the balance amount. Counsel contended that in the case of some other assessees within the same group, full waiver was granted by a Chief Commissioner of Income-tax. According to counsel, the facts are the same and, therefore, the petitio....