1999 (1) TMI 31

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....orders passed under section 220(2A) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). As against exhibit P-1 assessment order determining the tax of Rs. 14,445, the petitioner has preferred an application, exhibit P-2, dated April 11, 1983, under section 154 of the Act for rectification. In that it is stated that a sum of Rs. 9,763 is levied as interest under section 139(8) of t....

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....erable difficulty in paying the amount. The Commissioner in exhibit P-7 order found that there is nothing to show that the petitioner was in financial difficulties or that further payment by way of interest would cause genuine hardship to him. I do not find any illegality in the said finding since the petitioner has not established his genuine hardship as required under sub-section (2A) of section....