High Court Directs CIT to Reassess Interest Waiver u/s 220(2A) of Income Tax Act for Taxpayer Cooperation.

Waiver or reduction of interest - Application u/s 220(2A) - It has also to be verified whether the default in payment of the amount was due to the circumstances beyond the control of the assessee and the assessee has cooperated with the enquiry. - CIT to reconsider the matter - HC .....

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