https://www.taxtmi.com/caselaws?id=19505 The court held that the petitioner did not qualify for the waiver of interest and penalties under the Income-tax Act as full disclosure before the notice under section 139(2) was not made, which is a prerequisite for relief under section 273A. The court emphasized that voluntary disclosure before the notice is essential, and the petitioner's submission of returns after receiving the notice did not meet the statutory requirement. The court found that the letter dated June 25, 1975, did not constitute a full disclosure of income for the relevant assessment years, leading to the dismissal of the writ petition. en-us Fri, 22 Apr 1994 00:00:00 +0530 Fri, 06 Nov 2009 16:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19505 The court held that the petitioner did not qualify for the waiver of interest and penalties under the Income-tax Act as full disclosure before the notice under section 139(2) was not made, which is a prerequisite for relief under section 273A. The court emphasized that voluntary disclosure before the notice is essential, and the petitioner's submission of returns after receiving the notice did not meet the statutory requirement. The court found that the letter dated June 25, 1975, did not constitute a full disclosure of income for the relevant assessment years, leading to the dismissal of the writ petition. Case-Laws Income Tax Fri, 22 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19505