https://www.taxtmi.com/caselaws?id=20792 The court allowed the original petition, setting aside the orders rejecting the waiver of penalties and the rectification petition. The Commissioner was directed to consider and dispose of the petitioner's application for waiver of penalties in accordance with law and the court's findings. The judgment emphasized the distinct and independent nature of the powers conferred under Section 273A(1) and clarified the interpretation of sub-section (3) to allow further relief for the same assessment year. en-us Fri, 11 Jun 1993 00:00:00 +0530 Tue, 17 Nov 2009 12:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20792 The court allowed the original petition, setting aside the orders rejecting the waiver of penalties and the rectification petition. The Commissioner was directed to consider and dispose of the petitioner's application for waiver of penalties in accordance with law and the court's findings. The judgment emphasized the distinct and independent nature of the powers conferred under Section 273A(1) and clarified the interpretation of sub-section (3) to allow further relief for the same assessment year. Case-Laws Income Tax Fri, 11 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20792