661/CBDT.

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....e cannot be forced to withdraw it and then only come to the Commissioner under Section 271(4A). The proper course would be for the Commissioner to entertain an application under section 271(4A) and if he is satisfied that all the conditions of this section are applicable he may inform the assessee that he is prepared to reduce/waive the penalty by formal order under section 271(4A) if the appeal i....

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....rejected an earlier application from the assessee under this section on the ground that he had no jurisdiction to entertain it, a penalty having already been imposed by the Income-tax Officer. This would not be a case of review of an original order, for strictly speaking, he had passed no order on the earlier application except to hold that he was not competent to dispose of it. Now that he has re....