https://www.taxtmi.com/caselaws?id=18355 The court quashed the Commissioner's order dismissing the petitioner's application for waiver of a penalty under the Wealth-tax Act, 1957. The court emphasized that the term "case" includes penalty proceedings and clarified that genuine hardship extends beyond financial difficulties. It ruled that cooperation in paying penalties does not indicate lack of hardship. The Commissioner's decision was deemed invalid, and the court directed a reconsideration within two months, with no costs imposed and the petitioner's security deposit refunded. en-us Thu, 25 Nov 1993 00:00:00 +0530 Wed, 30 Sep 2009 13:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18355 The court quashed the Commissioner's order dismissing the petitioner's application for waiver of a penalty under the Wealth-tax Act, 1957. The court emphasized that the term "case" includes penalty proceedings and clarified that genuine hardship extends beyond financial difficulties. It ruled that cooperation in paying penalties does not indicate lack of hardship. The Commissioner's decision was deemed invalid, and the court directed a reconsideration within two months, with no costs imposed and the petitioner's security deposit refunded. Case-Laws Wealth-tax Thu, 25 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18355