https://www.taxtmi.com/caselaws?id=38260 The court allowed the writ petition challenging the rejection of relief under section 271(4A) of the Income-tax Act for late filing of returns by a partnership firm. The Commissioner's decision was deemed erroneous as the requirement of voluntary filing was misinterpreted. The court directed the Commissioner to reconsider the matter in accordance with the law and observations in the judgment, granting relief to the petitioner and ordering the Commissioner to bear the costs of the petition. en-us Fri, 17 Feb 1978 00:00:00 +0530 Mon, 05 Apr 2010 12:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38260 The court allowed the writ petition challenging the rejection of relief under section 271(4A) of the Income-tax Act for late filing of returns by a partnership firm. The Commissioner's decision was deemed erroneous as the requirement of voluntary filing was misinterpreted. The court directed the Commissioner to reconsider the matter in accordance with the law and observations in the judgment, granting relief to the petitioner and ordering the Commissioner to bear the costs of the petition. Case-Laws Income Tax Fri, 17 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38260