2006 (3) TMI 117 - HC - Income Tax

Summary

The petitioner challenged an order granting only 50% waiver of interest under the Income-tax Act, 1961. The court found the petitioner did not meet all conditions for full waiver, as tax was not paid voluntarily. The court upheld the Commissioner's decision, stating it was a discretionary order and there was no basis for interference. The petition was dismissed.