1989 (6) TMI 48

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....ner of Income-tax under section 273A of the Income-tax Act, 1961. The grievances highlighted by the petitioner have been considered by the Commissioner in a well-reasoned but brief order. The return for the year 1984-85 was filed on July 31, 1984. The assessee was directed to appear before the Income-tax Officer to answer certain queries by a letter of the Income-tax Officer dated August 25, 1986.....

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....l conditions for waiving the penalty under section 271(1)(c) is that the assessee has, prior to the detection by the Income-tax Officer of the concealment of particulars of income or of the inaccuracy of particulars furnished in respect of such income, voluntarily and in good faith, made full and true disclosure of such particulars. In this case, the assessee filed a revised return admitting an ad....

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....been done, ordinarily, the court will not interfere. It cannot be 'said that the approach and attitude and the ultimate conclusion reached by the Commissioner are, so arbitrary or opposed to well-settled legal principles of law. Whether, in similar, cases, a different approach had been made, is not a matter for examination by this court in this case, particularly in the absence of assuring particu....