Prior approval requirement for objections to tax penalties now mandates Deputy Commissioner consent before filing an objection. The amendment deletes the transitional words in clause (d) of subsection (1) of section 23 and replaces clause (b) of subsection (1A) to require that any objection to a penalty under the penalty provision must be made only with the prior approval of the Deputy Commissioner as specified in the companion approval provision.
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Provisions expressly mentioned in the judgment/order text.
Prior approval requirement for objections to tax penalties now mandates Deputy Commissioner consent before filing an objection.
The amendment deletes the transitional words in clause (d) of subsection (1) of section 23 and replaces clause (b) of subsection (1A) to require that any objection to a penalty under the penalty provision must be made only with the prior approval of the Deputy Commissioner as specified in the companion approval provision.
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