Waiver of interest under Section 220(2A) of the Income Tax Act

Last updated: 28 August 2021

Save Share

Quick Summary

This judgement from the Madras High Court addresses a petitioner's request for a waiver of interest under Section 220(2A) of the Income Tax Act. The court found that the petitioner failed to meet all three cumulative conditions required for a waiver. Specifically, the petitioner did not establish that the default in payment was due to circumstances beyond their control, nor did they demonstrate full cooperation in the income tax proceedings. Consequently, the court dismissed the writ petition.

Court :
IN THE HIGH COURT OF JUDICATURE AT MADRAS

Brief :
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, calling for the records relating to the proceedings of the first respondent in C.No.2747B/PCIT/C-2(4)/2017-18 dated 31.05.2018.

Citation :
W.P. No. 31785 of 2018

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

Attached File : 1442821_4277_11.pdf

downloaded 384 times

337 Views Comment Share Community & General Report

Judgement posted by

Poojitha Raam Vinay

Practice

I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

View Judgements

Comments