https://www.taxtmi.com/caselaws?id=23426 The court allowed the writ appeals, directing the Commissioner of Income-tax to reconsider penalties under sections 271(1)(a) and 273(2)(b). It emphasized the need for a fresh examination, highlighting that technicalities should not impede justice and that the Commissioner must exercise discretion judiciously. The court set aside the impugned orders, emphasizing the importance of considering the voluntary and good faith nature of disclosures in such cases. en-us Tue, 06 Feb 1990 00:00:00 +0530 Sat, 19 Dec 2009 12:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23426 The court allowed the writ appeals, directing the Commissioner of Income-tax to reconsider penalties under sections 271(1)(a) and 273(2)(b). It emphasized the need for a fresh examination, highlighting that technicalities should not impede justice and that the Commissioner must exercise discretion judiciously. The court set aside the impugned orders, emphasizing the importance of considering the voluntary and good faith nature of disclosures in such cases. Case-Laws Income Tax Tue, 06 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23426