https://www.taxtmi.com/caselaws?id=18977 The court allowed both writ petitions, quashing the orders rejecting waiver applications for interest levied under sections 139(8) and 217 of the Income-tax Act. It held that the revised returns were voluntary and in good faith, meeting the conditions under section 273A. The court directed the respondent to reconsider the applications based on the court's findings, emphasizing that filing revised returns after enquiries did not negate voluntariness. en-us Fri, 17 Feb 1995 00:00:00 +0530 Tue, 03 Nov 2009 11:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18977 The court allowed both writ petitions, quashing the orders rejecting waiver applications for interest levied under sections 139(8) and 217 of the Income-tax Act. It held that the revised returns were voluntary and in good faith, meeting the conditions under section 273A. The court directed the respondent to reconsider the applications based on the court's findings, emphasizing that filing revised returns after enquiries did not negate voluntariness. Case-Laws Income Tax Fri, 17 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18977