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2013 (2) TMI 427 - KERALA HIGH COURTReduction or waiver of Interest - Assessee challenges order refusing for waiver under Section 220 (2A) - Assessee contended that his case is fit for consideration under Section 220 (2A). – Held that:- Second application of assessee was also rejected for non-co-operation evidenced by default in making payment - It was after two unsuccessful attempts that the assessee again approached the CIT which was again rejected on the ground of non co-operation - Power conferred under Section 220 (2A) is not a power which could be invoked in a recurring manner on every change in circumstance – The first application having been considered by the competent authority and rejected; there was no scope for any further application for the very same relief – No waiver allowed – Against the assessee.
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