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    <title>Coordination between Dy.Comm. and CC/Comm while disposing of application u/s 273A.</title>
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    <description>The Chief Commissioner/Commissioner must enquire whether parallel applications on the same issue-such as waiver of interest or other relief petitions-are pending before any other authority and must require the assessee to state categorically whether the relief sought has been claimed before any other forum; this requirement should be communicated to all officers to enable coordinated disposal of the application.</description>
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      <description>The Chief Commissioner/Commissioner must enquire whether parallel applications on the same issue-such as waiver of interest or other relief petitions-are pending before any other authority and must require the assessee to state categorically whether the relief sought has been claimed before any other forum; this requirement should be communicated to all officers to enable coordinated disposal of the application.</description>
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