https://www.taxtmi.com/caselaws?id=19883 A Commissioner's refusal to waive interest under section 273A of the Income-tax Act, 1961, was upheld where the order showed consideration of relevant material, including that the assessee had not voluntarily filed the return and that the original disclosure was incomplete. The discretionary decision on interest charged under sections 139(8) and 215 was found to disclose no non-application of mind or other jurisdictional error. In writ jurisdiction under Article 226, the High Court will not substitute its own view for a statutory authority's reasoned exercise of discretion when relevant grounds have been considered. en-us Tue, 28 Jun 1994 00:00:00 +0530 Tue, 10 Nov 2009 13:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19883 A Commissioner's refusal to waive interest under section 273A of the Income-tax Act, 1961, was upheld where the order showed consideration of relevant material, including that the assessee had not voluntarily filed the return and that the original disclosure was incomplete. The discretionary decision on interest charged under sections 139(8) and 215 was found to disclose no non-application of mind or other jurisdictional error. In writ jurisdiction under Article 226, the High Court will not substitute its own view for a statutory authority's reasoned exercise of discretion when relevant grounds have been considered. Case-Laws Income Tax Tue, 28 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19883