Waiver of interest and penalty under Section 128A allows specified registered persons to pay tax by notified dates for relief. Notification under sub section (1) of Section 128A designates dates by which specified classes of registered persons may pay tax stated in notices, statements or orders to obtain waiver of interest and/or penalty; one class is those issued such notices or orders with a prescribed calendar cut off, and the other comprises persons whose tax is redetermined by a proper officer following appellate direction, for whom the waiver period runs until six months from that redetermination order.
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 of interest and penalty under Section 128A allows specified registered persons to pay tax by notified dates for relief.
Notification under sub section (1) of Section 128A designates dates by which specified classes of registered persons may pay tax stated in notices, statements or orders to obtain waiver of interest and/or penalty; one class is those issued such notices or orders with a prescribed calendar cut off, and the other comprises persons whose tax is redetermined by a proper officer following appellate direction, for whom the waiver period runs until six months from that redetermination order.
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