Scope of relief u/s 273A.

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..... other assessment year at any time after the making of such order. 2. In Board's letter F.No.281/30/76-IT(Inv.) dated 24.8.1978, the Ministry of Law's advice in respect of Section 273A was given. The interpretation given by Ministry of law was that section 273(A)(3) prohibits successive relief both under sub-section (1) and (4) of Section 273A in cases where an order has been made in favour of a .....

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..... tion(3) will be applicable even to the grant of relief under sub-section(4), but only in that contingency where relief under Sub-section 1(1) has already been availed of for any assessment year. If no relief has been availed of under Sub-section (1), Sub-section(3) cannot prohibit the successive relief under Sub-section(4). Independently, there is nothing in Sub-section(4) that successive relief c .....

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