https://www.taxtmi.com/caselaws?id=22945 The High Court quashed the order passed by the Commissioner of Income-tax under section 273A, directing a reconsideration of the petitioner's application. The Court found that the Commissioner had not properly considered relevant facts and legal provisions in making the decision. The petitioner's challenge to the penalty under section 271(1)(c) was justified due to the filing of a revised return before assessment proceedings. The Court ruled in favor of the petitioner, excluding the order under section 264, with no costs imposed. en-us Wed, 08 Aug 1990 00:00:00 +0530 Tue, 15 Dec 2009 15:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22945 The High Court quashed the order passed by the Commissioner of Income-tax under section 273A, directing a reconsideration of the petitioner's application. The Court found that the Commissioner had not properly considered relevant facts and legal provisions in making the decision. The petitioner's challenge to the penalty under section 271(1)(c) was justified due to the filing of a revised return before assessment proceedings. The Court ruled in favor of the petitioner, excluding the order under section 264, with no costs imposed. Case-Laws Income Tax Wed, 08 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22945