https://www.taxtmi.com/caselaws?id=14957 The court dismissed the writ petitions challenging the disallowance of an application under section 273A of the Income-tax Act, 1961. The Commissioner's decision not to waive interest amounts was upheld, emphasizing the need for judicious exercise of discretion and adherence to legal procedures. The court found no arbitrariness or error in the Commissioner's actions, concluding that the discretion was exercised fairly and in accordance with the law. en-us Wed, 16 Dec 1998 00:00:00 +0530 Mon, 27 Jul 2009 12:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14957 The court dismissed the writ petitions challenging the disallowance of an application under section 273A of the Income-tax Act, 1961. The Commissioner's decision not to waive interest amounts was upheld, emphasizing the need for judicious exercise of discretion and adherence to legal procedures. The court found no arbitrariness or error in the Commissioner's actions, concluding that the discretion was exercised fairly and in accordance with the law. Case-Laws Income Tax Wed, 16 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14957