Discretion to waive penalty under section 271(4A) remains available despite appeals or confirmed orders by appellate authorities. The Commissioner may exercise discretion under Section 271(4A) to reduce or waive penalties even after subordinate officers have imposed penalties or appeals are pending; the conditions for invoking sub section (4A) focus on prior nondetection and statutory requirements rather than the factual merits of the penalty, and the Commissioner can entertain applications after erroneous jurisdictional refusals, accept voluntary disclosure not yet detected by the tax officer, and must apply equitable considerations to delay in the absence of a statutory time limit.
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.
Discretion to waive penalty under section 271(4A) remains available despite appeals or confirmed orders by appellate authorities.
The Commissioner may exercise discretion under Section 271(4A) to reduce or waive penalties even after subordinate officers have imposed penalties or appeals are pending; the conditions for invoking sub section (4A) focus on prior nondetection and statutory requirements rather than the factual merits of the penalty, and the Commissioner can entertain applications after erroneous jurisdictional refusals, accept voluntary disclosure not yet detected by the tax officer, and must apply equitable considerations to delay in the absence of a statutory time limit.
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