Penalty immunity applications require the prescribed form to seek protection from penalties and specified proceedings. Rule 231 requires an application seeking immunity from imposition or waiver of penalty, or from initiation of specified proceedings, to be made to the ... Summary
Penalty immunity applications require the prescribed form to seek protection from penalties and specified proceedings.
Rule 231 requires an application seeking immunity from imposition or waiver of penalty, or from initiation of specified proceedings, to be made to the Assessing Officer in Form No. 161. Use of the prescribed form is the procedural requirement for seeking the stated statutory relief.
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