Penalty reference widened to include additional statutory penalty provision, aligning penalty treatment with the amended tax regime. Amendment expands the cross-reference in section 279(1A) by inserting a reference to section 270A, thereby bringing penalties imposable under that provision within the scope of matters covered by section 279(1A); the change is a textual insertion aligning section 279(1A) with the penalty framework of section 270A and takes effect from the commencement specified in the Finance Act.
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Provisions expressly mentioned in the judgment/order text.
Penalty reference widened to include additional statutory penalty provision, aligning penalty treatment with the amended tax regime.
Amendment expands the cross-reference in section 279(1A) by inserting a reference to section 270A, thereby bringing penalties imposable under that provision within the scope of matters covered by section 279(1A); the change is a textual insertion aligning section 279(1A) with the penalty framework of section 270A and takes effect from the commencement specified in the Finance Act.
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