https://www.taxtmi.com/caselaws?id=20949 The court clarified that once relief is granted under section 273A for one assessment year, the assessee cannot seek further relief for another year. The court emphasized that all applications, whether filed separately or together, should be treated equally during the consideration process by the Commissioner. The petition was allowed, directing the Commissioner to reconsider the application for the year 1986-87 and quashing the previous order that disallowed it. The matter was remitted for fresh consideration in accordance with the law. en-us Thu, 10 Sep 1992 00:00:00 +0530 Wed, 18 Nov 2009 12:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20949 The court clarified that once relief is granted under section 273A for one assessment year, the assessee cannot seek further relief for another year. The court emphasized that all applications, whether filed separately or together, should be treated equally during the consideration process by the Commissioner. The petition was allowed, directing the Commissioner to reconsider the application for the year 1986-87 and quashing the previous order that disallowed it. The matter was remitted for fresh consideration in accordance with the law. Case-Laws Income Tax Thu, 10 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20949