Waiver under Section 128A: taxpayers who paid assessed tax may obtain relief from disputed interest or penalty despite appeals. Where a taxpayer has fully paid the tax assessed under Section 73 and only interest and/or penalty remain in dispute, the taxpayer is eligible for the waiver under Section 128A if other statutory conditions are met; the proper officer may withdraw departmental appeals limited to contested interest calculations or contested penalty imposition, or accept orders under review, so as not to deny relief on mere technicalities and to reduce litigation.
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.
Waiver under Section 128A: taxpayers who paid assessed tax may obtain relief from disputed interest or penalty despite appeals.
Where a taxpayer has fully paid the tax assessed under Section 73 and only interest and/or penalty remain in dispute, the taxpayer is eligible for the waiver under Section 128A if other statutory conditions are met; the proper officer may withdraw departmental appeals limited to contested interest calculations or contested penalty imposition, or accept orders under review, so as not to deny relief on mere technicalities and to reduce litigation.
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