Immunity from penalty requires payment within the demand period and no appeal to prevent penalty and prosecution. Immunity from penalty and initiation of proceedings is available if the tax and interest in the assessment or reassessment order are paid within the notice of demand period and no appeal has been filed; an application in prescribed form must be made within one month from the end of the month of receipt of the order. The Assessing Officer shall decide within three months, after the appeal period has expired, grant immunity if conditions are met and no disqualifying circumstances apply, and must give an opportunity of being heard before rejecting the application.
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.
Immunity from penalty requires payment within the demand period and no appeal to prevent penalty and prosecution.
Immunity from penalty and initiation of proceedings is available if the tax and interest in the assessment or reassessment order are paid within the notice of demand period and no appeal has been filed; an application in prescribed form must be made within one month from the end of the month of receipt of the order. The Assessing Officer shall decide within three months, after the appeal period has expired, grant immunity if conditions are met and no disqualifying circumstances apply, and must give an opportunity of being heard before rejecting the application.
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