Successive relief under section 273A permitted where no prior relief under subsection (1) was availed, per legal advice. The prohibition on successive relief applies only where the taxpayer has already availed the benefit under the primary relief provision; if no such primary relief was granted, the bar does not prevent granting successive relief under the alternative provision, which may be applied independently.
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.
Successive relief under section 273A permitted where no prior relief under subsection (1) was availed, per legal advice.
The prohibition on successive relief applies only where the taxpayer has already availed the benefit under the primary relief provision; if no such primary relief was granted, the bar does not prevent granting successive relief under the alternative provision, which may be applied independently.
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