https://www.taxtmi.com/caselaws?id=26608 The court allowed the petition, overturning the Commissioner's decision to reject the waiver of penalties and interest under section 273A for assessment years 1969-70 to 1978-79. The court directed a fresh review of the case, emphasizing the voluntary nature of the filed returns by the petitioner despite notices under section 148 being issued. The absence of response from respondent authorities and the petitioner's timeline of filing dates and notice issuance supported the petitioner's claims, leading to the acceptance of factual premises contradicting the Commissioner's decision. en-us Wed, 07 Aug 1985 00:00:00 +0530 Sat, 06 Feb 2010 13:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26608 The court allowed the petition, overturning the Commissioner's decision to reject the waiver of penalties and interest under section 273A for assessment years 1969-70 to 1978-79. The court directed a fresh review of the case, emphasizing the voluntary nature of the filed returns by the petitioner despite notices under section 148 being issued. The absence of response from respondent authorities and the petitioner's timeline of filing dates and notice issuance supported the petitioner's claims, leading to the acceptance of factual premises contradicting the Commissioner's decision. Case-Laws Income Tax Wed, 07 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26608