Penalty for failure to comply with procedural tax notices - Assessing Officer authority to impose monetary penalty removed later by amendment. The substituted provision empowered the Assessing Officer to direct payment of a penalty where a person failed to comply with specified procedural notices or directions issued during assessment proceedings; that substituted section was later omitted by a subsequent amendment, removing the specific statutory penalty mechanism.
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Provisions expressly mentioned in the judgment/order text.
Penalty for failure to comply with procedural tax notices - Assessing Officer authority to impose monetary penalty removed later by amendment.
The substituted provision empowered the Assessing Officer to direct payment of a penalty where a person failed to comply with specified procedural notices or directions issued during assessment proceedings; that substituted section was later omitted by a subsequent amendment, removing the specific statutory penalty mechanism.
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