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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Discretion to reduce or waive penalties: relief available for voluntary disclosure, cooperation and satisfactory payment arrangements.</h1> Section 273A empowers the Commissioner or Principal Commissioner to reduce or waive penalties, stay or compound recovery, subject to conditions: voluntary and bona fide prior disclosure, cooperation in inquiries, and payment or satisfactory arrangements for tax or interest; supervisory approvals are required in specified serious cases, applications must be decided with reasons and within prescribed time-frames, and every order under the section is final.

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