https://www.taxtmi.com/caselaws?id=26555 The Court remanded the matter to the Commissioner for reconsideration regarding the petitioner's application for waiver of interest and penalties under section 273A of the Income-tax Act, 1961. The Court emphasized the need for a comprehensive review of the petitioner's case and set aside the Commissioner's order, directing a review based on all relevant circumstances. The judgment highlighted the importance of considering the circumstances leading to the imposition of interest and penalties before rejecting such waiver applications. en-us Thu, 19 Sep 1985 00:00:00 +0530 Sat, 06 Feb 2010 10:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26555 The Court remanded the matter to the Commissioner for reconsideration regarding the petitioner's application for waiver of interest and penalties under section 273A of the Income-tax Act, 1961. The Court emphasized the need for a comprehensive review of the petitioner's case and set aside the Commissioner's order, directing a review based on all relevant circumstances. The judgment highlighted the importance of considering the circumstances leading to the imposition of interest and penalties before rejecting such waiver applications. Case-Laws Income Tax Thu, 19 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26555