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2019 (3) TMI 1311 - HC - Income TaxRecovery of tax dues - Order for property for sale proclamation and put for auction - reconsideration of application u/s 220(2A) for waiver of interest - Tax amount already paid - financial crunch - delay in payment of tax demand was beyond his control - HELD THAT:- If the petitioner is a genuine person and does not have any dishonest intention of not paying the interest, despite having the means, he should not be made to suffer. The available evidence on record is not sufficient to prove his guilt. Considering all these factors, this Court is of the considered view that the petitioner must be given one more opportunity to present his case with supporting documents to establish that he is facing financial crunch and does not have the means to pay the interest as demanded by the respondents. Court is of the considered view that the petitioner must be put on terms for reconsideration of the application submitted by him under Section 220 (2A) of the Income Tax Act seeking for waiver of interest.- Directed for part payment for consideration of application
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