https://www.taxtmi.com/caselaws?id=22042 The court held that the Commissioner's view that the returns were not voluntary was legally impermissible. The court set aside the Commissioner's order dismissing the application for waiver of interest under section 273A of the Income-tax Act, 1961. The matter was remitted for reconsideration, directing the Commissioner to assess the case afresh in light of the judgment. The court concluded that the revised returns filed by the petitioner should be considered as "voluntary returns" within the meaning of section 273A(1) of the Income-tax Act. en-us Wed, 18 Dec 1991 00:00:00 +0530 Sat, 05 Dec 2009 16:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22042 The court held that the Commissioner's view that the returns were not voluntary was legally impermissible. The court set aside the Commissioner's order dismissing the application for waiver of interest under section 273A of the Income-tax Act, 1961. The matter was remitted for reconsideration, directing the Commissioner to assess the case afresh in light of the judgment. The court concluded that the revised returns filed by the petitioner should be considered as "voluntary returns" within the meaning of section 273A(1) of the Income-tax Act. Case-Laws Income Tax Wed, 18 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22042