Relief under section 273A, question of making payment of penalty

IT : In order to qualify for relief under section 273A, question of making payment of penalty and interest in first instance can not arise because if such a construction is adopted, object of conferring discretion on Commissioner itself would be defeated
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[2014] 49 taxmann.com 182 (Delhi)
HIGH COURT OF DELHI
Asha Pal Gulati
v.
Central Board of Direct Taxes*
S. RAVINDRA BHAT AND R.V. EASWAR, JJ.
W.P. (C) NO. 3129 OF 1992
JANUARY  2, 2014
Section 273A of the Income-tax Act, 1961 - Penalty - Reduction or waiver of - Assessment years 1980-81 to 1988-89 - Whether in order to qualify for relief under section 273A, question of making payment of penalty and interest in first instance cannot arise because if such a construction is adopted, object of conferring discretion itself would be defeated - Held, yes [Partly in favour of assessee]