1993 (1) TMI 3

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....ATH J.--This is an appeal against the judgment of a learned single judge of this court in Original Petition No. 1714 of 1992 (see [1993] 199 ITR 347). The learned single judge dismissed the original petition. Hence, the petitioner has come up in appeal. The petitioner-appellant sought for a writ of certiorari to quash exhibit P-3 to the extent of the rejection of the application for waiver of i....

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....o reduce or waive interest paid or payable under section 220 of the Act. Section 220(2A) of the Act reads thus : " 220. (2A) Notwithstanding anything contained in sub-section (2), the Chief Commissioner or Commissioner may reduce or waive the amount of interest paid or payable by an assessee under the said sub-section if he is satisfied that-- (i) payment of such amount has caused or would c....