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2012 (5) TMI 361 - HC - Income TaxApplication for waiver to an amount which was the balance amount due from the deceased assessee. - Application under section 220(2A) - learned counsel for the Revenue would but contend that with respect to the question of hardship the Commissioner has found the hardship only with respect to further payment of interest and no hardship has been found with respect to the amounts already adjusted towards the interest - In the instant case, what was stated by the Commissioner was that certain amounts were already paid by way of adjustment or otherwise and that certain amounts remained unpaid - Held that: The standing counsel for the Revenue would also contend that the waiver of interest was limited to that remaining unpaid since the amount adjusted cannot be taken to be having been paid - Decided in favor of the assessee
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