https://www.taxtmi.com/caselaws?id=356527 The court dismissed the petition, ruling that the petitioner did not meet the conditions for waiver of penalty under Sections 273(A) and 273(A)(4) of the Income Tax Act. The court upheld the Principal Commissioner's decision, finding that the petitioner did not voluntarily disclose the LTCG before detection and failed to demonstrate genuine hardship. The petition was dismissed with no costs awarded. en-us Thu, 01 Mar 2018 00:00:00 +0530 Fri, 27 Jul 2018 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356527 The court dismissed the petition, ruling that the petitioner did not meet the conditions for waiver of penalty under Sections 273(A) and 273(A)(4) of the Income Tax Act. The court upheld the Principal Commissioner's decision, finding that the petitioner did not voluntarily disclose the LTCG before detection and failed to demonstrate genuine hardship. The petition was dismissed with no costs awarded. Case-Laws Income Tax Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356527