https://www.taxtmi.com/circulars?id=10205 Commissioners must specify the precise amount of penalty waived or reduced in orders granting penalty relief so that the order is a speaking order, enhances administrative transparency, and enables the Commissioner to determine in advance whether approval under the statutory proviso is required. en-us Sat, 29 Jun 1974 00:00:00 +0530 Sat, 11 Jun 2011 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10205 Commissioners must specify the precise amount of penalty waived or reduced in orders granting penalty relief so that the order is a speaking order, enhances administrative transparency, and enables the Commissioner to determine in advance whether approval under the statutory proviso is required. Circulars Income Tax Sat, 29 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10205