Scope of Sec. 273A.

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..... the disclosure for different years is made on different dates, was considered by the board in consultation with the Ministry of Law. The advice of the Ministry of Law had been reproduced in Instruction No. 1823 dated 1-8-89. 2. The law ministry had stated inter alia, that u/s.273 A, the cases relating to more than one assessment year can be considered and disposed of by a single order but discl .....

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..... .T.Act. In such a situation only the first of these disclosure should be considered by the CIT/CCIT u/s.273 A of the I.T.Act. If an order u/s. 273A(1) is passed in favour of the assessee, the other disclosures made subsequently for other years should be rejected u/s. 273A(3) of the I.T.Act. If however the first disclosure is rejected the CCIT/CIT should consider the next disclosure and if an order .....

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