The assessee’s applications for waiver of interest before the Commissioner were rejected. On a writ  dismissing the petition the Court held  that none of the conditions as enumerated in section 220(2A) had been complied with by the assessee enabling him to seek waiver of interest. No substantial material was placed on record with the applications seeking waiver of interest or in this court for countering the observation of the Commissioner regarding the income from other sources. The orders under challenge were not vitiated nor was there gross error apparent on the face of record, much less, erroneous or without application of mind. The tax with interest was paid in the years 2018 and 2019 though the assessments were completed way back in the year 2018. Sections 234A , 234B and 234C deal with charging of interest for default of furnishing return of income, payment of advance tax and interest on the deferment of the advance tax. The aforementioned proceedings had not been disputed by the assessee except the modification in the appeal preferred, against the assessment orders. The demand of interest raised by the Department was in accordance with the statutory provisions of the Act, which the assessee had failed to countenance with any direct and cogent evidence, except bald and vague plea of hardships. From the cumulative reading of the contents of the applications it was revealed that the applications were filed just to avail of the remedy as provided under the Act, whereas the conditions enumerated therein were mutually to be complied with and not exclusively under section 220(2A) (AY. 1999-2000, 2001-02 to 2007-08)