2010 (10) TMI 43

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..... ed it on the ground that the assessee did not appear before him in support of the application and on the basis of the circular. - Matter remanded back
Yatindra Singh,Rajes Kumar,JJ. 1. The petitioner filed return for the assessment year 1991 on 29.11.1990 declaring the income of 1,80,910/-. The Assessing Officer by his order dated 29.3.1993 enhanced it to Rs. 20,55,490/-. 2. The assessee file .....

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..... With the consent of the parties, the writ petition is being finally decided. 8. Section 220(2A) of the Act provides that the Chief Commissioner or Commission may reduce or waive the amount of interest payable by an assesse, if he has fulfilled the following conditions mentioned in the section. (i) That payment would cause genuine hardship to the assesee; (ii) Default for the payment was due to .....

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