Judgment :- Petitioner is challenging Ext.P3 order whereunder the Commissioner of Income tax has granted waiver of only 50% interest payable under section 220 (2) of the Income Tax Act and rejected claim for balance amount. 2. Counsel contended that in the case of some other assessees within the same group, full waiver was granted by a Chief Commissioner of Incometax. According to the counsel, the facts are the same and therefore petitioner is entitled full waiver of interest for the years 1985-86 and 1987-88 also. 3. However, on going through Ext.P3, I find, petitioner has not satisfied all the conditions for waiver of interest under section 220 (2A) of the Incometax Act, in as much as tax was not paid voluntarily but was recovered by coercive steps by attachment and sale of immovable properties. Even though counsel has submitted that financial hardship is a ground for claiming waived 50% of interest. I do not think there is any scope for interference with Ext.P3 or for ordering reconsideration. This court also has no authority to assume the jurisdiction of the statutory authority to waive interest more than what is granted by the Commissioner. The fact that Chief Commissioner exercised discretionary jurisdiction in a more liberal manner in another case is not a ground for this court to interfere with Ext.P3. The O.P. is therefore devoid of any merit and is dismissed. No costs.