https://www.taxtmi.com/caselaws?id=21053 The High Court of Karnataka held that the Commissioner of Income-tax was not justified in limiting the relief under section 273A(1) of the Income-tax Act, 1961 to specific assessment years when the assessee had filed one application covering multiple assessment years. The court emphasized that the language of section 273A(3) does not prohibit considering one application for multiple years and that the Commissioner has discretion in determining the extent of penalty waiver. The court affirmed the decision to quash the Commissioner's order and dismissed the appeal, directing that the application should be considered for all relevant assessment years under section 273A of the Act. en-us Mon, 27 Jul 1992 00:00:00 +0530 Thu, 19 Nov 2009 17:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21053 The High Court of Karnataka held that the Commissioner of Income-tax was not justified in limiting the relief under section 273A(1) of the Income-tax Act, 1961 to specific assessment years when the assessee had filed one application covering multiple assessment years. The court emphasized that the language of section 273A(3) does not prohibit considering one application for multiple years and that the Commissioner has discretion in determining the extent of penalty waiver. The court affirmed the decision to quash the Commissioner's order and dismissed the appeal, directing that the application should be considered for all relevant assessment years under section 273A of the Act. Case-Laws Income Tax Mon, 27 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21053