Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1175 - HC - Income TaxWaiver of interest u/s 220 - levy of interest for non-payment of tax - application for waiver of interest rejected by CIT - HELD THAT:- In the present case, the assessee, at every stage, has challenged the order passed by the authorities. It is not a case where the assessee was ready to deposit the income tax. After the assessment order was passed by the Assessing Officer pursuant to the seizure operation, the Commissioner, keeping in view the conduct of the petitioner, has exercised its discretion judiciously and the three conditions laid down u/s 220 (2A) of the Income Tax Act, 1961 have not been fulfilled enabling the Commissioner to waive out the interest. Every person is having certain compulsion while paying interest and that cannot be the sole ground for allowing the application in respect of waiver of the interest. As relying on BM MALANI VERSUS COMMR. OF INCOME TAX & ANR. [ 2008 (10) TMI 2 - SUPREME COURT ] he assessee is not entitled for any relief of whatsoever kind.
|