https://www.taxtmi.com/caselaws?id=11497 Orders of the Commissioner under section 273A, including connected rectification orders under section 154, were not appealable where the statutory appeal provisions applied only to orders of an Assessing Officer or did not list Commissioner-issued section 273A orders. Writ jurisdiction was therefore not barred by an alternative statutory appeal. Section 273A(4) was supplemental to, rather than overriding of, section 273A(1), because its opening words preserved powers under other provisions. Satisfaction of section 273A(1) conditions could not be defeated by additional requirements under section 273A(4); refusal of penalty waiver on that basis constituted failure to exercise jurisdiction. Penalty waiver was granted and the rectification order quashed. 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 Orders of the Commissioner under section 273A, including connected rectification orders under section 154, were not appealable where the statutory appeal provisions applied only to orders of an Assessing Officer or did not list Commissioner-issued section 273A orders. Writ jurisdiction was therefore not barred by an alternative statutory appeal. Section 273A(4) was supplemental to, rather than overriding of, section 273A(1), because its opening words preserved powers under other provisions. Satisfaction of section 273A(1) conditions could not be defeated by additional requirements under section 273A(4); refusal of penalty waiver on that basis constituted failure to exercise jurisdiction. Penalty waiver was granted and the rectification order quashed. Case-Laws Income Tax Mon, 24 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11497