https://www.taxtmi.com/caselaws?id=16301 The High Court dismissed the petition, affirming the Commissioner's decision that the petitioner's revised return was not voluntary. The court found the claim of an agreement regarding waiver of interest and penalties to be a disputed fact beyond its writ jurisdiction. It held that the Commissioner had judiciously exercised discretion under Section 273A of the Income-tax Act, 1961. The court emphasized its limited role under Article 226 of the Constitution of India and dismissed the petition with costs of Rs. 2,500, as it lacked merit. en-us Fri, 21 Nov 1997 00:00:00 +0530 Sat, 05 Sep 2009 16:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16301 The High Court dismissed the petition, affirming the Commissioner's decision that the petitioner's revised return was not voluntary. The court found the claim of an agreement regarding waiver of interest and penalties to be a disputed fact beyond its writ jurisdiction. It held that the Commissioner had judiciously exercised discretion under Section 273A of the Income-tax Act, 1961. The court emphasized its limited role under Article 226 of the Constitution of India and dismissed the petition with costs of Rs. 2,500, as it lacked merit. Case-Laws Income Tax Fri, 21 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16301