2006 (3) TMI 117

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..... ection 220(2) of the Income-tax Act, 1961 and rejected the claim for the balance amount. Counsel contended that in the case of some other assessees within the same group, full waiver was granted by a Chief Commissioner of Income-tax. According to counsel, the facts are the same and, therefore, the petitioner is entitled to full waiver of interest for the years 1985-86 and 1987-88 also. However .....

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