SHARADA PULLELA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS petition has been filed challenging the order of the Commissioner of Income-tax (annexure "G"), by which he has rejected the application of the petitioner for waiver of the penalty and interest filed under Section 273A of the Income-tax Act, 1961 (hereinafter referred to as "the Act").

(2.) SECTION 273A in the relevant years read as under :