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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>Revenue appeal dismissed for penalty cancellation under IT Act due to reasonable income underestimation</h1> The appeal by the Revenue against the cancellation of penalty under s. 273(a) of the IT Act, 1961 for the asst. yr. 1983-84 was dismissed by ITAT ... - The Revenue appealed against the CIT(A)'s cancellation of penalty under s. 273(a) of the IT Act, 1961 for the asst. yr. 1983-84. The appeal was dismissed by the ITAT BOMBAY-A, as the underestimation of income for advance tax payment was considered reasonable due to a wage hike demand by a union.

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