https://www.taxtmi.com/caselaws?id=19636 The High Court of Gujarat addressed inconsistencies in the Commissioner's decisions regarding waiver of penalties and interest under section 273A of the Income-tax Act, 1961. Emphasizing common conditions for waiver, the court criticized lack of proper application of mind in the Commissioner's orders. It modified the orders, granting partial waivers of interest due to assessee defaults, not solely based on non-filing duration. Considering case age and minimal amounts, the court partially allowed petitions, ending litigation by providing 50% and 75% waivers of interest in different cases. en-us Wed, 27 Oct 1993 00:00:00 +0530 Sat, 07 Nov 2009 15:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19636 The High Court of Gujarat addressed inconsistencies in the Commissioner's decisions regarding waiver of penalties and interest under section 273A of the Income-tax Act, 1961. Emphasizing common conditions for waiver, the court criticized lack of proper application of mind in the Commissioner's orders. It modified the orders, granting partial waivers of interest due to assessee defaults, not solely based on non-filing duration. Considering case age and minimal amounts, the court partially allowed petitions, ending litigation by providing 50% and 75% waivers of interest in different cases. Case-Laws Income Tax Wed, 27 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19636