Court directs petitioner to seek penalty waiver under Income-tax Act, no penalties until Commissioner's decision

The High Court of Rajasthan directed the petitioner to apply for waiver of penalties under section 273A of the Income-tax Act, to be decided by the Commissioner of Income-tax within two months. No coercive penalty recovery methods until the Commissioner's decision. No costs awarded.

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The High Court of Rajasthan directed the petitioner to apply for waiver of penalties imposed in certain years under section 273A of the Income-tax Act. The application should be filed within four weeks before the Commissioner of Income-tax and must be decided within two months. No coercive methods for penalty recovery until the Commissioner's decision. No costs awarded.

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