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Often applications for waivers , revisions, S.197 applications etc are rejected by the Commissioner / CC / PrCIT by citing reasoning drawn from AO report which is never ever shared with the applicant.

For instance Chief commissioner of I tax is bestowed with discretion to grant waiver of interest Vide section 220(2A) in genuine hardship case.

The Kerala High Court in (2021) 439ITR755 held that such discretionary power is be exercised both judicially and reasonably. So much so the Court directed the CCIT to provide copy of AO report to the petitioner which formed the basis for recording reasons for rejection of waiver application.

Thus in the natural course the taxpayer has every right to ask for copy of AO report in the course of hearing of application for waiver of interest. This course shall also apply in any other situation such as relief sought in application u/s 264, 197 etc., so that the taxpayer could corner the AO report by adducing appropriate reply/objection/explanation.

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