Recording reasons for non-initiation of penalty required; officers must document justification when late tax returns escape penalty. Where officers do not initiate penal proceedings for belated returns under the Wealth-tax, Gift-tax or Estate Duty enactments they must record detailed reasons on the order sheet or assessment order; the requirement extends to cases covered by Explanation 1 and comparable subclauses and non-compliance will attract disciplinary action.
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.
Recording reasons for non-initiation of penalty required; officers must document justification when late tax returns escape penalty.
Where officers do not initiate penal proceedings for belated returns under the Wealth-tax, Gift-tax or Estate Duty enactments they must record detailed reasons on the order sheet or assessment order; the requirement extends to cases covered by Explanation 1 and comparable subclauses and non-compliance will attract disciplinary action.
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