https://www.taxtmi.com/caselaws?id=20756 The court set aside the Commissioner's decision to reject the petition under section 273A, emphasizing that the focus should be on whether the income tax returns were filed voluntarily and in good faith, rather than considering the petitioner's history of late filings or habitual default. The court held that the Commissioner's discretion must be exercised judiciously, without being influenced by extraneous factors, and remanded the case for a fresh decision in line with the statutory requirements of section 273A. en-us Wed, 25 Nov 1992 00:00:00 +0530 Tue, 17 Nov 2009 10:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20756 The court set aside the Commissioner's decision to reject the petition under section 273A, emphasizing that the focus should be on whether the income tax returns were filed voluntarily and in good faith, rather than considering the petitioner's history of late filings or habitual default. The court held that the Commissioner's discretion must be exercised judiciously, without being influenced by extraneous factors, and remanded the case for a fresh decision in line with the statutory requirements of section 273A. Case-Laws Income Tax Wed, 25 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20756