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of <h1>Section 273A(3) of Income Tax Act: No Successive Relief Once Granted, But Sub-section (4) Relief Still Possible if Not Granted.</h1> Sub-section (3) of Section 273A of the Income Tax Act restricts successive relief for any assessment year once an order under sub-section (1) is made in favor of a person. The Ministry of Law clarified that if no relief has been granted under sub-section (1), the prohibition of sub-section (3) does not apply to relief under sub-section (4). Thus, if a person has not received relief under sub-section (1), they may still be eligible for relief under sub-section (4). The Ministry confirmed this interpretation on October 20, 1987.
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