Commissioner Must Assess Applications on Merit u/s 273A for Penalty Waivers in Income Tax Act.

Commissioner Must Assess Applications on Merit u/s 273A for Penalty Waivers in Income Tax Act. https://www.taxtmi.com/highlights?id=15008 Waiver/reduction of penalty and interest u/s 273A - Section 273A does not confer absolute discretion upon the Commissioner to pass any order which he pleases to make. He is required to consider the application on the merits. - HC en-us Thu, 10 Oct 2013 18:14:45 +0530 Thu, 10 Oct 2013 18:14:45 +0530 TaxTMI RSS Generator Commissioner Must Assess Applications on Merit u/s 273A for Penalty Waivers in Income Tax Act. https://www.taxtmi.com/highlights?id=15008 Waiver/reduction of penalty and interest u/s 273A - Section 273A does not confer absolute discretion upon the Commissioner to pass any order which he pleases to make. He is required to consider the application on the merits. - HC Highlights Income Tax Thu, 10 Oct 2013 18:14:45 +0530 https://www.taxtmi.com/highlights?id=15008