Insertion of penalty cross reference to section 270A into section 119(2)(a) clarifies penalty applicability under the Income tax Act. Amendment inserts the figures and letter '270A,' after '234E' in clause (a) of sub section (2) of section 119 of the Income tax Act, thereby adding a cross reference to penalty provision 270A in the list of provisions covered by that clause; the insertion takes effect from the commencement date specified in the Finance Act, 2016.
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.
Insertion of penalty cross reference to section 270A into section 119(2)(a) clarifies penalty applicability under the Income tax Act.
Amendment inserts the figures and letter "270A," after "234E" in clause (a) of sub section (2) of section 119 of the Income tax Act, thereby adding a cross reference to penalty provision 270A in the list of provisions covered by that clause; the insertion takes effect from the commencement date specified in the Finance Act, 2016.
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