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TMI Blog2013 (2) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... ary power of the Commissioner cannot said to be perverse warranting interference in a proceedings under Article 226 of the Constitution of India – There waiver up to 50 % allowed – However amount due shall be permitted to be paid in five equal monthly instalments –Accordingly writ petition disposed. - WPC.No. 1595 of 2012 (Y) - - - Dated:- 19-1-2012 - ANTONY DOMINIC, J PETITIONER: BY ADVS. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 220(2A), I am unable to find any illegality in Ext.P8. 3. Section 220(2A) of the Act reads thus. 220(2A)- Notwithstanding anything contained in sub section (2), the Chief Commissioner or Commissioner may reduce or waive the amount of interest [paid or] payable by an assessee under the said sub section if he is satisfied that - (i). Payment of such amount has caused or would cause genui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner for waiver has been considered and the first respondent has held as follows:- "I have carefully considered the application for waiver of interest under Section 220(2). The assessee's legal heir has cooperated with the department in completion of the assessment and in recovery of the demand. It is also seen that the default in payment of tax on which interest under Section 220(2) was charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire interest under Section 220(2) would cause some genuine hardship. However, the applicant does not qualify for full waiver of the interest charged for the belated payment of the demand. Hence interest chargeable under Section 220(2) is ordered to be reduced by 50%." 5. A reading of this order shows that the Commissioner has found the petitioner eligible for the benefit of Section 220(2A) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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