2005 (3) TMI 102

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....he Commissioner of Income-tax has rejected an application for waiver of penalty filed by the petitioner under section 273A of the Income-tax Act for the assessment year 1990-91. The Commissioner of Income-tax rejected the petitioner's application on the ground that the petitioner does not satisfy the conditions required for waiver namely, section 273A(1)(b) of the Income-tax Act. Even though couns....