1997 (12) TMI 78

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....s filed an application before the second respondent under section 220(2A) of the Income-tax Act, 1961, for waiver of the interest levied under sub-section (2) of section 220 for the delayed payment of penalty imposed under the Act. The second respondent by exhibit P-3 order rejected the same. It would appear from exhibit P-3 order that the contention taken by the petitioner before the second respo....