https://www.taxtmi.com/caselaws?id=19054 The court quashed the Commissioner's order rejecting the petitioner's application for penalty waiver under section 273A(1) of the Income-tax Act, 1961. It found the order lacked reasoning and violated natural justice by not granting the petitioner an opportunity to be heard. The court emphasized the quasi-judicial nature of the Commissioner's power under section 273A, requiring adherence to principles of natural justice. The matter was remitted for fresh consideration, allowing the petitioner to request a personal hearing, with each party bearing their own costs. en-us Mon, 27 Mar 1995 00:00:00 +0530 Tue, 03 Nov 2009 16:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19054 The court quashed the Commissioner's order rejecting the petitioner's application for penalty waiver under section 273A(1) of the Income-tax Act, 1961. It found the order lacked reasoning and violated natural justice by not granting the petitioner an opportunity to be heard. The court emphasized the quasi-judicial nature of the Commissioner's power under section 273A, requiring adherence to principles of natural justice. The matter was remitted for fresh consideration, allowing the petitioner to request a personal hearing, with each party bearing their own costs. Case-Laws Income Tax Mon, 27 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19054