Penalty imposition: Deputy Commissioner designated to impose tax penalties under amended provision, centralising administrative authority. The provision renumbers section 271C as subsection (1) and inserts subsection (2) providing that any penalty imposable under subsection (1) shall be imposed by the Deputy Commissioner, thereby centralising imposition authority in that office.
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 imposition: Deputy Commissioner designated to impose tax penalties under amended provision, centralising administrative authority.
The provision renumbers section 271C as subsection (1) and inserts subsection (2) providing that any penalty imposable under subsection (1) shall be imposed by the Deputy Commissioner, thereby centralising imposition authority in that office.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.