https://www.taxtmi.com/caselaws?id=22834 The High Court partially allowed the writ petition, setting aside the Commissioner's order under section 273A of the Income-tax Act and remanding the matter for fresh consideration. The Court emphasized reevaluation in accordance with the law, particularly regarding penalties under section 271(1)(c) and interest amounts under sections 139(8) and 217. The Court refrained from deciding on the applicability of section 273A(1)(c) to interest amounts pre-October 1, 1975, leaving it open for the Commissioner to address if necessary. No costs were awarded, and the petitioner's counsel was directed to receive a certified copy of the order within a week upon payment of usual charges. en-us Thu, 06 Sep 1990 00:00:00 +0530 Mon, 14 Dec 2009 13:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22834 The High Court partially allowed the writ petition, setting aside the Commissioner's order under section 273A of the Income-tax Act and remanding the matter for fresh consideration. The Court emphasized reevaluation in accordance with the law, particularly regarding penalties under section 271(1)(c) and interest amounts under sections 139(8) and 217. The Court refrained from deciding on the applicability of section 273A(1)(c) to interest amounts pre-October 1, 1975, leaving it open for the Commissioner to address if necessary. No costs were awarded, and the petitioner's counsel was directed to receive a certified copy of the order within a week upon payment of usual charges. Case-Laws Income Tax Thu, 06 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22834