https://www.taxtmi.com/caselaws?id=16859 The High Court of HIMACHAL PRADESH upheld the Commissioner of Income-tax's decision to reject the assessee's claim for the benefit of section 273A. The court found that the assessee failed to meet the statutory conditions of voluntarily and in good faith disclosing full and true particulars before detection by the Income-tax Officer as required under section 273A(1)(b). Since the disclosure of incorrect particulars occurred only after detection by the Income-tax Officer, the benefit of section 273A was deemed unavailable. The writ petitions were dismissed without costs, emphasizing the importance of complying with statutory requirements under the Income-tax Act. en-us Tue, 03 Jun 1997 00:00:00 +0530 Sat, 12 Sep 2009 16:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16859 The High Court of HIMACHAL PRADESH upheld the Commissioner of Income-tax's decision to reject the assessee's claim for the benefit of section 273A. The court found that the assessee failed to meet the statutory conditions of voluntarily and in good faith disclosing full and true particulars before detection by the Income-tax Officer as required under section 273A(1)(b). Since the disclosure of incorrect particulars occurred only after detection by the Income-tax Officer, the benefit of section 273A was deemed unavailable. The writ petitions were dismissed without costs, emphasizing the importance of complying with statutory requirements under the Income-tax Act. Case-Laws Income Tax Tue, 03 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16859