TMI Blog1998 (1) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Board of Direct Taxes and restore the appellant's application under section 220(2A) to the file of the Chief Commissioner - - - - - Dated:- 22-1-1998 - B. N. KIRPAL. and S. P. KURDUKAR. JUDGMENT Heard learned counsel for the parties. In the instant case interest was sought to be levied on the appellant under section 220(2) of the Income-tax Act on account of default having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income-tax in the matter, the Board is of the view that the conditions as laid down in section 220(2A) are not satisfied in your case and hence regrets its inability to interfere in the matter. " A writ petition under article 226 of the Constitution was then filed in the High Court of Delhi and it was contended that while rejecting the application the Central Board of Direct Taxes had given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing order. Principles of natural justice in this regard would be clearly applicable. It will be seen that a decision which is taken by the authority under section 220(2A) can be subjected to judicial review, as was sought to be done in the present case by filing a petition under article 226; this being so and where the decision of the application may have repercussions with regard to the amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar in question section 220(2A) was not applicable as this sub-section was inserted after the demand was raised. We express no opinion on this question because this will be one of the matters which the authority concerned may have to decide. With the amendment being made in sub-section (2A) an application for waiver of interest has now to be decided by the Chief Commissioner or Commissioner, as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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