Where in response to notice issued under sec. 226(3), assessee approached High Court by filing a writ petition, it could not be a ground for refusal of waiver of interest under section 220(2) on ground that assessee failed to satisfy condition (iii) of section 220(2A) in as much as it had not cooperated with department
Refer:[2017] 88 taxmann.com 218 (Madras)
Refer:[2017] 88 taxmann.com 218 (Madras)
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