Petitioner Entitled to 100% Penalty Waiver Under Karasamadhana Scheme 2021 for Pre-July 31 Reassessment Penalty Arrears.

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....Seeking direction to the respondents to allow the petitioner's application for waiver of penalty - Karasamadhana Scheme, 2021 - in view of the undisputed fact that the petitioner did not have any arrears of tax but only arrears of penalty relating to reassessment, which was already completed on 28.04.2021, much before the cut off date dated 31.07.2021, the petitioner would clearly be entitled to the benefit of waiver of 100% penalty - HC....