INCOME TAX : In order to avail a waiver of interest under section 220(2A), Chief Commissioner or Commissioner of Income Tax has to be satisfied that payment of amount demanded would cause genuine hardship to assessee; that default in payment of amount was due to circumstances beyond assessee's control, and; assessee had co-operated in any inquiry relating to assessment or any proceeding for recovery of any amount due from him
from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000316617/hc-dismisses-tamil-actor-rs-suriya’s-request-of-interest-waiver-as-conditions-of-sec-2202a-not-complied-with.aspx
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