Commissioner Must Assess Applications on Merit u/s 273A for Penalty Waivers in Income Tax Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Waiver/reduction of penalty and interest u/s 273A - Section 273A does not confer absolute discretion upon the Commissioner to pass any order which he pleases to make. He is required to consider the application on the merits. - HC....