https://www.taxtmi.com/caselaws?id=10975 The court quashed the Commissioner's order rejecting the waiver of penalty and interest under section 273A of the Income-tax Act for assessment years 1981-82, 1984-85, and 1988-89. It found that the petitioner, as the legal heir, made voluntary and good faith disclosures meeting all requirements of section 273A. The court emphasized the voluntary nature of the disclosure, differentiated from cases with notices, and remanded the matter for reconsideration, stating that all pre-conditions for waiver were fulfilled. The petition was allowed without costs, highlighting the importance of voluntary disclosure for relief under section 273A. en-us Wed, 25 Feb 2004 00:00:00 +0530 Tue, 28 Jul 2009 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10975 The court quashed the Commissioner's order rejecting the waiver of penalty and interest under section 273A of the Income-tax Act for assessment years 1981-82, 1984-85, and 1988-89. It found that the petitioner, as the legal heir, made voluntary and good faith disclosures meeting all requirements of section 273A. The court emphasized the voluntary nature of the disclosure, differentiated from cases with notices, and remanded the matter for reconsideration, stating that all pre-conditions for waiver were fulfilled. The petition was allowed without costs, highlighting the importance of voluntary disclosure for relief under section 273A. Case-Laws Income Tax Wed, 25 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10975