https://www.taxtmi.com/caselaws?id=19256 The court held that the order under section 273A of the Income-tax Act was not a speaking order and remanded the matter for a reasoned decision. It clarified that relief of waiver of penalty and interest can only be granted once, even for multiple assessment years. The court directed the Commissioner to ensure consistency in orders for all matters covered by a single application and authorized tax recovery if required deposits were not made by the assessee. en-us Mon, 30 Jan 1995 00:00:00 +0530 Thu, 05 Nov 2009 10:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19256 The court held that the order under section 273A of the Income-tax Act was not a speaking order and remanded the matter for a reasoned decision. It clarified that relief of waiver of penalty and interest can only be granted once, even for multiple assessment years. The court directed the Commissioner to ensure consistency in orders for all matters covered by a single application and authorized tax recovery if required deposits were not made by the assessee. Case-Laws Income Tax Mon, 30 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19256