Bombay High Court Allows Writ Petition Against Rejection of Waiver Application Under Section 273A of Income Tax Act — Commissioner Directed to Reconsider Without Applying Section 237A. The Court held that the Commissioner misapplied Section 237A (refund provision) instead of properly considering Section 273A (waiver of penalty) for full and true disclosure.
10 Jul 2006The petitioner, Sushila Shantilal Jhaveri, filed a writ petition under Article 226 of the Constitution before the Bombay High Court challenging an ord...






