Penalty under Section 272A(1) applies for refusal to answer, sign, comply with summons, notices, or special audit directions. Penalty under Section 272A(1) is levied for refusal to answer questions or sign statements in assessment proceedings, failure to comply with summons to attend and produce books or documents, failure to comply with notices for enquiry before assessment or scrutiny assessment, and failure to comply with directions for special audit.
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.
Penalty under Section 272A(1) applies for refusal to answer, sign, comply with summons, notices, or special audit directions.
Penalty under Section 272A(1) is levied for refusal to answer questions or sign statements in assessment proceedings, failure to comply with summons to attend and produce books or documents, failure to comply with notices for enquiry before assessment or scrutiny assessment, and failure to comply with directions for special audit.
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