2005 (10) TMI 79 - HC - Income Tax

Summary

The petitioner challenged an order rejecting waiver of interest under section 220(2A) of the Income-tax Act, 1961. The Commissioner of Income-tax cited substantial immovable properties owned by the petitioner and denied genuine hardship. The court dismissed the writ petition, stating all relevant aspects were considered in the decision. (Case: 2005 (10) TMI 79 - High Court of Kerala, Judge: KURIAN JOSEPH)