https://www.taxtmi.com/caselaws?id=12058 The Commissioner's discretion under section 273A(1)(c) is confined to the statutory criteria of voluntary disclosure before notice, good faith, and cooperation in the proceedings. Where those conditions are satisfied, the authority may determine the extent of relief but cannot refuse waiver of interest on grounds outside the provision. The refusal in this matter was based on reasons not permitted by section 273A(1)(c), so the rejection was unsustainable and the application required reconsideration in accordance with that provision. en-us Wed, 11 Dec 2002 00:00:00 +0530 Tue, 16 Feb 2010 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12058 The Commissioner's discretion under section 273A(1)(c) is confined to the statutory criteria of voluntary disclosure before notice, good faith, and cooperation in the proceedings. Where those conditions are satisfied, the authority may determine the extent of relief but cannot refuse waiver of interest on grounds outside the provision. The refusal in this matter was based on reasons not permitted by section 273A(1)(c), so the rejection was unsustainable and the application required reconsideration in accordance with that provision. Case-Laws Income Tax Wed, 11 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12058