https://www.taxtmi.com/caselaws?id=26513 The court allowed the writ petition, directing the Commissioner to reconsider the petitioner's application for waiver of penalty and interest for specific assessment years. The court held that even if the Commissioner lacked the power to review, relief under Article 226 of the Constitution was available. The Commissioner's previous orders were quashed, and reconsideration was mandated based on the Tribunal's order removing the stigma of income concealment. en-us Thu, 29 Nov 1984 00:00:00 +0530 Fri, 05 Feb 2010 15:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26513 The court allowed the writ petition, directing the Commissioner to reconsider the petitioner's application for waiver of penalty and interest for specific assessment years. The court held that even if the Commissioner lacked the power to review, relief under Article 226 of the Constitution was available. The Commissioner's previous orders were quashed, and reconsideration was mandated based on the Tribunal's order removing the stigma of income concealment. Case-Laws Income Tax Thu, 29 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26513