https://www.taxtmi.com/caselaws?id=13743 The Judge dismissed the petition challenging the rejection of the application for waiver of penalty under section 273A of the Income-tax Act for the assessment year 1990-91. The Commissioner of Income-tax rejected the application citing the petitioner's failure to meet the necessary conditions for waiver. The petitioner's argument that the rejection was based on the non-filing of an appeal against the penalty order was refuted by the Judge, who noted that the waiver claim was decided on its merits. The Judge emphasized the lack of cooperation with the Department and upheld the penalty imposition due to insufficient evidence provided by the petitioner. en-us Mon, 14 Mar 2005 00:00:00 +0530 Thu, 02 Jul 2009 11:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13743 The Judge dismissed the petition challenging the rejection of the application for waiver of penalty under section 273A of the Income-tax Act for the assessment year 1990-91. The Commissioner of Income-tax rejected the application citing the petitioner's failure to meet the necessary conditions for waiver. The petitioner's argument that the rejection was based on the non-filing of an appeal against the penalty order was refuted by the Judge, who noted that the waiver claim was decided on its merits. The Judge emphasized the lack of cooperation with the Department and upheld the penalty imposition due to insufficient evidence provided by the petitioner. Case-Laws Income Tax Mon, 14 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13743