https://www.taxtmi.com/circulars?id=10429 If an assessee files a petition under Section 273A(1) covering multiple assessment years at one time, the Commissioner may grant waiver or reduction of penalty and interest for all those years regardless of the original return filing dates; supplementary petitions for the same years altering income disclosures are permissible, but later petitions covering other years filed after the first petition must be rejected under the provision for subsequent petitions. en-us Thu, 06 Oct 1994 00:00:00 +0530 Tue, 14 Jun 2011 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10429 If an assessee files a petition under Section 273A(1) covering multiple assessment years at one time, the Commissioner may grant waiver or reduction of penalty and interest for all those years regardless of the original return filing dates; supplementary petitions for the same years altering income disclosures are permissible, but later petitions covering other years filed after the first petition must be rejected under the provision for subsequent petitions. Circulars Income Tax Thu, 06 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10429