2005 (8) TMI 42 - HC - Income Tax

The challenge is to order passed by the Commissioner in an application for waiver of interest under section 220(2A). It is now settled law that for considering an application for waiver, the Commissioner gets jurisdiction only if all the three conditions are satisfied - petitioner was not co-operating with the Department in the matter of recovery - Department has also a stand that the recovery officers were even misled. Though there is yet another contention in the statement that the payment of the amount did not cause undue hardship to the petitioner, that is not reflected in order - Since the Commissioner has formed the opinion and entered the satisfaction as above, it cannot be said that the order is passed on no material or that the order is unreasonable. There is no merit in the writ petition. It is accordingly dismissed.

Summary

The High Court of Kerala dismissed a writ petition challenging an order passed by the Commissioner regarding waiver of interest under section 220(2A) of the Income-tax Act, 1961. The Commissioner lacked jurisdiction to consider the application for waiver due to lack of cooperation from the petitioner in the matter of recovery. The order was deemed reasonable and based on sufficient material. (Case citation: 2005 (8) TMI 42 - KERALA High Court, Judge: KURIAN JOSEPH)