1979 (2) TMI 87 - HC - Income Tax

Summary

The petitioner, an assessee under the Income Tax Act of 1961, sought to quash the Commissioner's order dismissing their petition under section 273A(4) for waiving penalties and interest. The High Court held that the Commissioner's discretion was appropriately exercised, considering statutory provisions, and refused to interfere with the decision. The writ application was dismissed, and no costs were awarded.