Penalty for non-compliance with assessment notices and directions now explicitly chargeable to recipients under section 272A. Amendment inserts clause (d) in sub-section (1) of section 272A to impose the existing penalty for each failure to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or a direction under sub-section (2A) of section 142, and amends sub-section (3) to vest imposition of that penalty, in such cases, with the income-tax authority that issued the notice or direction; effective 1 April 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Penalty for non-compliance with assessment notices and directions now explicitly chargeable to recipients under section 272A.
Amendment inserts clause (d) in sub-section (1) of section 272A to impose the existing penalty for each failure to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or a direction under sub-section (2A) of section 142, and amends sub-section (3) to vest imposition of that penalty, in such cases, with the income-tax authority that issued the notice or direction; effective 1 April 2017.
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