Waiver/reduction of penalty and interest u/s 273A - Section ...

Commissioner Must Assess Applications on Merit u/s 273A for Penalty Waivers in Income Tax Act.

October 10, 2013

Case Laws Income Tax HC

Waiver/reduction of penalty and interest u/s 273A - Section 273A does not confer absolute discretion upon the Commissioner to pass any order which he pleases to make. He is required to consider the application on the merits. - HC

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Waiver/reduction of penalty and interest u/s 273A - Section ...

Commissioner Must Assess Applications on Merit u/s 273A for Penalty Waivers in Income Tax Act.

October 10, 2013

Case Laws Income Tax HC

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