S. 220 : Collection and recovery-Assessee deemed in default-Waiver of interest Tax paid through the PAN of minor son-Denying the credit is not justified-Directed to waiver of interest.[S.64, 220(2A), 244A, Art. 226]
Fuaad Musvee v. PCIT (2023) 455 ITR 243/ 335 CTR 217 /147 taxmann.com 426 (Mad)(HC)