2005 (10) TMI 79

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Income-tax rejected the case of the petitioner for waiver of interest under section 220(2A) of the Income-tax Act, 1961. The stand taken by the Commissioner of Income-tax in the impugned order is that the petitioner is having substantial immovable properties at Ponkunnam, Munnar and Kanjirappally. According to the Commissioner of Income-tax, the petitioner was not successful in establishing the ....