https://www.taxtmi.com/caselaws?id=23236 The Court allowed the writ petition, overturned the Commissioner's decision, and instructed a fresh consideration of the application for waiver of interest and penalties under section 273A without imposing any costs on the petitioner. The Court emphasized a proper understanding and application of the law, disagreeing with the Commissioner's interpretation of the restriction on seeking relief under sub-section (3) of section 273A. en-us Wed, 25 Jul 1990 00:00:00 +0530 Thu, 17 Dec 2009 16:52:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23236 The Court allowed the writ petition, overturned the Commissioner's decision, and instructed a fresh consideration of the application for waiver of interest and penalties under section 273A without imposing any costs on the petitioner. The Court emphasized a proper understanding and application of the law, disagreeing with the Commissioner's interpretation of the restriction on seeking relief under sub-section (3) of section 273A. Case-Laws Income Tax Wed, 25 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23236