Penalty imposition: penalties under section 271D are now to be imposed by the Deputy Commissioner after amendment. The amendment renumbers the existing provision as sub section (1) and inserts sub section (2) specifying that any penalty under the renumbered provision is to be imposed by the Deputy Commissioner, designating the Deputy Commissioner as the administrative authority for imposing such tax penalties.
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: penalties under section 271D are now to be imposed by the Deputy Commissioner after amendment.
The amendment renumbers the existing provision as sub section (1) and inserts sub section (2) specifying that any penalty under the renumbered provision is to be imposed by the Deputy Commissioner, designating the Deputy Commissioner as the administrative authority for imposing such tax penalties.
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