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Income Tax - Highlights / Catch Notes

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Petitioner failed to establish non-payment of tax demanded was ...


Tax demand upheld, non-payment not beyond petitioner's control (2A.

January 17, 2025

Case Laws     Income Tax     HC

Petitioner failed to establish non-payment of tax demanded was beyond their control. CC reasonably exercised powers u/s 220(2A) after considering relevant circumstances and material on record. Factual findings supported by evidence, no perversity. Chander Prakash Jain case distinguishable on facts, not involving Section 220(2A). HC does not exercise appellate jurisdiction. All three preconditions for waiver u/s 220(2A) not met. Petition dismissed.

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