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2021 (3) TMI 127 - HC - Income TaxWaiver of Interest - Whether an Assessee defaulter of payment of demand raised as per the assessment order can claim waiver u/s 220(2A) - Assessment u/s 153A / 153C - HELD THAT:- Section 234A to C deals with charging of interest for default of furnishing return of income, payment of advance tax and interest on the deferment of the advance tax. The aforementioned proceedings have not been disputed by the petitioner except the modification in the appeal, preferred, against the assessment order. The demand of interest raised by the revenue was in accordance with the statutory provisions of the Act, which the petitioner failed to countenance with any direct and cogent evidence, except bald and vague plea of hardships.From the cumulative reading of the contents of the applications it is revealed that the applications were filed at the drop of the hat just to avail the remedy as provided under the Act, whereas the conditions enumerated therein are mutually to be complied with and not exclusive u/s 220(2A) of Act, 1967. None of the conditions as enumerated in Section 220 (2A) have been complied with the petitioner enabling to seek waiver of interest in accordance with law. The orders under challenge are not vitiated or there is a gross error apparent on the face, much less, erroneous or without application of mind. I may put caveat to the observations reflected in the impugned order that no materials has been placed on record regarding the income from other sources. The writ petition is accordingly dismissed.
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