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    <title>2014 (1) TMI 1041 - DELHI HIGH COURT</title>
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    <description>The court set aside the Commissioner&#039;s order seeking waiver of penalty and interest under Section 273A for specific assessment years, remitting the matter for reconsideration due to late filing of returns for income from house property. The court held that relief under Section 273A was not limited to one year and directed the Commissioner to reassess the petitioner&#039;s satisfactory arrangements for tax payment without including penalty amounts and dues under Section 220 for the relevant years.</description>
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    <pubDate>Thu, 02 Jan 2014 00:00:00 +0530</pubDate>
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      <title>2014 (1) TMI 1041 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=242825</link>
      <description>The court set aside the Commissioner&#039;s order seeking waiver of penalty and interest under Section 273A for specific assessment years, remitting the matter for reconsideration due to late filing of returns for income from house property. The court held that relief under Section 273A was not limited to one year and directed the Commissioner to reassess the petitioner&#039;s satisfactory arrangements for tax payment without including penalty amounts and dues under Section 220 for the relevant years.</description>
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      <pubDate>Thu, 02 Jan 2014 00:00:00 +0530</pubDate>
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