Factors to be taken into account while adjudging penalty quantum: Board or adjudicating officer may determine penalties under amended rules. Amendment replaces the marginal heading with 'Factors to be taken into account while adjudging quantum of penalty', extends authority to determine penalty quantum to 'the Board or the adjudicating officer' in place of the prior reference solely to the adjudicating officer, and omits the Explanation phrase referencing an adjudicating officer.
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.
Factors to be taken into account while adjudging penalty quantum: Board or adjudicating officer may determine penalties under amended rules.
Amendment replaces the marginal heading with "Factors to be taken into account while adjudging quantum of penalty", extends authority to determine penalty quantum to "the Board or the adjudicating officer" in place of the prior reference solely to the adjudicating officer, and omits the Explanation phrase referencing an adjudicating officer.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
