2005 (10) TMI 79

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..... for waiver of interest under section 220(2A) of the Income-tax Act, 1961. The stand taken by the Commissioner of Income-tax in the impugned order is that the petitioner is having substantial immovable properties at Ponkunnam, Munnar and Kanjirappally. According to the Commissioner of Income-tax, the petitioner was not successful in establishing the case before him that the payment of interest will .....

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