March 7, 2018
Published by Law@HostBooks at March 7, 2018
275. (1) No order imposing a penalty under this Chapter shall be passed— (a) in a case where the relevant assessment or other order is the subject-matter of an appeal […]
March 7, 2018
Published by Law@HostBooks at March 7, 2018
274. (1) No order imposing a penalty under this Chapter shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard. (2) […]
March 7, 2018
Published by Law@HostBooks at March 7, 2018
273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271CA, […]
March 7, 2018
Published by Law@HostBooks at March 7, 2018
273AA. (1) A person may make an application to the Principal Commissioner or Commissioner for granting immunity from penalty, if— (a) he has made an application for settlement under section […]
March 7, 2018
Published by Law@HostBooks at March 7, 2018
273A. (1) Notwithstanding anything contained in this Act, the Principal Commissioner or Commissioner may, in his discretion, whether on his own motion or otherwise,— (i) [***] (ii) reduce or waive […]
March 7, 2018
Published by Law@HostBooks at March 7, 2018
273. (1) If the Assessing Officer, in the course of any proceedings in connection with the regular assessment for any assessment year, is satisfied that any assessee— (a) has furnished […]
March 7, 2018
Published by Law@HostBooks at March 7, 2018
272BBB. (1) If a person fails to comply before the 1st day of October, 2004 with the provisions of section 206CA, he shall, on an order passed by the Assessing […]
March 7, 2018
Published by Law@HostBooks at March 7, 2018
272BB. (1) If a person fails to comply with the provisions of section 203A, he shall, on an order passed by the Assessing Officer, pay, by way of penalty, a […]
March 7, 2018
Published by Law@HostBooks at March 7, 2018
272B. (1) If a person fails to comply with the provisions of section 139A, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum […]
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