https://www.taxtmi.com/caselaws?id=16455 The court upheld the Commissioner's jurisdiction to invoke Section 273A before penalties were imposed, dismissed the appeal due to appellant's failure to fully comply with waiver conditions, and approved the Commissioner's discretionary penalty reduction as fair and justified. en-us Mon, 21 Apr 1997 00:00:00 +0530 Mon, 07 Sep 2009 18:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16455 The court upheld the Commissioner's jurisdiction to invoke Section 273A before penalties were imposed, dismissed the appeal due to appellant's failure to fully comply with waiver conditions, and approved the Commissioner's discretionary penalty reduction as fair and justified. Case-Laws Income Tax Mon, 21 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16455