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2005 (8) TMI 37 - KERALA HIGH COURTThe issue raised in this writ petition pertains to the request made by the petitioner for waiver of interest under section 220(2A) of the Income-tax Act, 1961. - Here the short question is whether there is proper consideration as to the existence of the conditions precedent to the exercise of power by the Commissioner under section 220(2A). I have already found that the relevant factors have missed the notice of the Commissioner and the Commissioner has misdirected himself to a wrong conclusion in respect of the existing factual situation. Therefore, I quash exhibit P8. The matter is remitted to the third respondent for fresh consideration
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