https://www.taxtmi.com/caselaws?id=23786 A Commissioner's refusal to condone delay in penalty proceedings under section 271(4A) was held defective because it was rejected solely on the basis that the assessee had been assessed in earlier years, without considering the application on merits. The order was treated as a jurisdictional error and a non-speaking decision for want of reasons. The impugned order was quashed, and the matter was remitted for fresh consideration on merits in accordance with law. en-us Thu, 27 Oct 1988 00:00:00 +0530 Thu, 14 Jan 2010 12:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23786 A Commissioner's refusal to condone delay in penalty proceedings under section 271(4A) was held defective because it was rejected solely on the basis that the assessee had been assessed in earlier years, without considering the application on merits. The order was treated as a jurisdictional error and a non-speaking decision for want of reasons. The impugned order was quashed, and the matter was remitted for fresh consideration on merits in accordance with law. Case-Laws Income Tax Thu, 27 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23786