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2008 (2) TMI 413

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....r>Dated:- 1-2-2008<br>17712 of 2002(H) - -<br>Income Tax<br>C. N. RAMACHANDRAN NAIR J. N. D. Premachandran for the petitioner. George K. George for the respondent. JUDGMENT Heard counsel f....

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....he petitioner has not satisfied any of the conditions for waiver referred to in the circular issued under section 119(2)(a) of the Income-tax Act, 1961. Moreover, the Commissioner noticed that the ass....