Law:

Section:

Section 220 of the Income-tax Act, 1961 - Collection and recovery of tax - When tax payable and when assessee deemed in default Where assessee was in receipt of rental income to tune of Rs. 1.32 lakhs and assessee was also having agricultural income from estates, rejection of assessee's prayer for waiver of interest under section 220(2A) on ground of hardship, was justified The petitioner claimed waiver of interest under section 220(2A) on the ground that in the background of the petitioner taking care of a destitute and sick sister, the death of his son and all the business establishments having since been closed, etc., there was a genuine hardship. The Commissioner rejected the petitioner's prayer. Held that the assessee was in receipt of rental income to the tune of Rs. 1.32 lakhs. The assessee was also having agricultural income from the estates. In such circumstances, it could not be said that the view taken by the Commissioner was in any way unjust or unreasonable. JUDGMENT Kurian Joseph, J.-The petitioner challenges exhibit P4 order passed by the Commissioner of Income-tax. As per the said order, the Commissioner of Income-tax rejected the case of the petitioner for waiver of interest under section 220(2A) of the Income-tax Act, 1961. The stand taken by the Commissioner of Income-tax in the impugned order is that the petitioner is having substantial immovable properties at Ponkunnam, Munnar and Kanjirappally.…

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