https://www.taxtmi.com/caselaws?id=23136 The court quashed the order and directed the first respondent to reconsider the application for waiver or reduction of penalties within two months, maintaining the stay on penalty collection. The court found the first respondent had not properly considered relevant facts and had based decisions on irrelevant considerations. The petitioner's claim of genuine hardship and cooperation with the tax department was to be reevaluated in accordance with the law and court observations. The writ petition was allowed without costs. en-us Thu, 26 Apr 1990 00:00:00 +0530 Thu, 17 Dec 2009 10:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23136 The court quashed the order and directed the first respondent to reconsider the application for waiver or reduction of penalties within two months, maintaining the stay on penalty collection. The court found the first respondent had not properly considered relevant facts and had based decisions on irrelevant considerations. The petitioner's claim of genuine hardship and cooperation with the tax department was to be reevaluated in accordance with the law and court observations. The writ petition was allowed without costs. Case-Laws Income Tax Thu, 26 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23136