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Income Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

waiver of interest u/s 220(2) - Jurisdiction - the officer, who ...


Interest Waiver Dispute u/s 220(2) of Income Tax Act Highlights Jurisdictional Concerns and Decision-Maker Principles.

August 19, 2017

Case Laws     Income Tax     HC

waiver of interest u/s 220(2) - Jurisdiction - the officer, who heard the petitioner in person was not the Officer/Chief Commissioner, who decided the matter - The legal principle is that the person who hears must decide. - HC

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