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        Levy of penalty - Generalia specialibus non derogant - levy of...

        Penalty Justified u/s 112(a); Special Penalty Precedes General Penalty, Preventing Additional Section 114A Penalty.

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        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.

        Levy of penalty - Generalia specialibus non derogant - levy of special penalty over general penalty - the Commissioner perfectly justified in imposing penalty under Section 112(a) on the respondent. Once he has imposed penalty under Section 112(a), in view of the proviso, penalty under Section 114A cannot be imposed. - AT

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