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273A. 9[ Power to reduce or waive penalty, etc., in certain cases 10
(1) Notwithstanding anything contained in this ... five hundred thousand rupees, no order reducing or waiving the penalty under sub- section (1) shall be made
Central Government Act
basis of the revised returns and
waive the penalties leviable under various sections of the
Income-tax Act both ... also clear that the Commissioner was willing to waive penalty provided
there was no ongoing investigation and the Income
Income Tax Appellate Tribunal - Hyderabad
waiver of penalty and he refuses to
waive penalty under s. 18(2A)."
14. The view was followed ... waiver
of penalty and he refuses to waive penalty under s. 18(2A)."
21. The position would be no different
Gujarat High Court
five hundred
thousand rupees, no order reducing or waiving the penalty under
sub-s. (1) shall be made ... power in favour of assessee for
reducing or waiving the penalty or amount of interest in all cases
Gujarat High Court
with the power of the
commissioner to reduce or waive penalty, etc., in certain cases. So
much of the portion ... power of discretion under the section to reduce or waive
penalty in certain cases. He has power to reduce
Madras High Court
following terms :
"273A. Power to reduce or waive penalty, etc., in certain cases. -
(1) Notwithstanding anything contained in this ... ground of not giving reasons for not waiving penalty in full and
the Commissioner was directed to decide the matter
Andhra High Court
stood, reads
as under :
"273A. Power to reduce or waive penalty, etc., in certain
cases.--(1) Notwithstanding anything contained ... section for the
purpose of getting the penalties waived or reduced. Admittedly, in this
case, the appellants filed revised returns
Kerala High Court
they are satisfied whether he would waive the penalty or
interest or whether he would reduce the amount of penalty ... which reads as follows :
"273A. Power to reduce or waive penalty, etc., in certain
cases.--(1) Notwithstanding anything contained
Madras High Court
five hundred thousand rupees, no order reducing or waiving the
penalty under sub-section (1) shall be made ... Commissioner had not given reasons for not
waiving the penalty in full. Therefore, the Division Bench set aside
the order
Madras High Court
returns were bona
fide, yet, he did not waive the penalties because the explanations did
not constitute conclusive defence ... amount of minimum penalty imposable". The power to
"waive" penalty under Section 18(2A) is quite distinct and different
from
Gauhati High Court
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