https://www.taxtmi.com/caselaws?id=11497 An order passed by the Commissioner under section 273A of the Income-tax Act, and a connected rectification order under section 154, were examined for appealability and writ-bar purposes. The note states that section 246 and section 253 do not make such Commissioner's orders appealable in this context, because the Commissioner is not an Assessing Officer and the relevant appeal provisions are confined to specified orders of that officer. It also states that section 273A(4) is supplemental, not overriding, so an application under section 273A(1) must be judged on that sub-section alone, and additional conditions in section 273A(4) cannot be used to deny waiver of penalty. en-us Mon, 24 Nov 2003 00:00:00 +0530 Tue, 11 Aug 2009 08:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11497 An order passed by the Commissioner under section 273A of the Income-tax Act, and a connected rectification order under section 154, were examined for appealability and writ-bar purposes. The note states that section 246 and section 253 do not make such Commissioner's orders appealable in this context, because the Commissioner is not an Assessing Officer and the relevant appeal provisions are confined to specified orders of that officer. It also states that section 273A(4) is supplemental, not overriding, so an application under section 273A(1) must be judged on that sub-section alone, and additional conditions in section 273A(4) cannot be used to deny waiver of penalty. Case-Laws Income Tax Mon, 24 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11497