https://www.taxtmi.com/caselaws?id=206778 The court allowed the writ petition challenging the rejection of the penalty waiver application under section 273A of the IT Act. It set aside the orders of CIT Moradabad and Chief CIT Bareilly, emphasizing the importance of natural justice in decision-making processes. The court ruled that the Chief CIT's refusal lacked proper reasoning and overlooked crucial evidence, requiring a fair hearing for the assessee. The matter was remanded to CIT Moradabad for a fresh decision in accordance with the law and principles of natural justice. en-us Tue, 16 Mar 2010 00:00:00 +0530 Tue, 25 Oct 2016 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206778 The court allowed the writ petition challenging the rejection of the penalty waiver application under section 273A of the IT Act. It set aside the orders of CIT Moradabad and Chief CIT Bareilly, emphasizing the importance of natural justice in decision-making processes. The court ruled that the Chief CIT's refusal lacked proper reasoning and overlooked crucial evidence, requiring a fair hearing for the assessee. The matter was remanded to CIT Moradabad for a fresh decision in accordance with the law and principles of natural justice. Case-Laws Income Tax Tue, 16 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206778