https://www.taxtmi.com/caselaws?id=37636 Section 273A discretion must be exercised only on the statutory conditions of voluntary and good-faith disclosure, and payment of tax on the disclosed income before the relevant notices. Considerations relevant to delay in filing the return under rule 117A do not belong to the Commissioner's inquiry under section 273A. Because the order was influenced by an extraneous factor, it could not stand and was quashed, with the matter remitted for fresh decision on the correct statutory basis. en-us Thu, 03 Aug 1978 00:00:00 +0530 Wed, 31 Mar 2010 11:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37636 Section 273A discretion must be exercised only on the statutory conditions of voluntary and good-faith disclosure, and payment of tax on the disclosed income before the relevant notices. Considerations relevant to delay in filing the return under rule 117A do not belong to the Commissioner's inquiry under section 273A. Because the order was influenced by an extraneous factor, it could not stand and was quashed, with the matter remitted for fresh decision on the correct statutory basis. Case-Laws Income Tax Thu, 03 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37636