https://www.taxtmi.com/caselaws?id=238771 The court granted the petitioner's writ of certiorari, quashing the order dismissing the application for waiver of penalty and interest under Section 273-A of the Income Tax Act, 1961. The court emphasized the need for the Commissioner to consider factors like voluntary disclosure of income before issuing any notice under the Act. The decision highlighted the Commissioner's duty to adhere strictly to the statutory provisions and to assess waiver applications under Section 273-A based on the specified factors, not solely on penalty grounds. The matter was remitted back to the Commissioner for a fresh review. en-us Fri, 16 Aug 2013 00:00:00 +0530 Thu, 31 Oct 2013 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238771 The court granted the petitioner's writ of certiorari, quashing the order dismissing the application for waiver of penalty and interest under Section 273-A of the Income Tax Act, 1961. The court emphasized the need for the Commissioner to consider factors like voluntary disclosure of income before issuing any notice under the Act. The decision highlighted the Commissioner's duty to adhere strictly to the statutory provisions and to assess waiver applications under Section 273-A based on the specified factors, not solely on penalty grounds. The matter was remitted back to the Commissioner for a fresh review. Case-Laws Income Tax Fri, 16 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238771