https://www.taxtmi.com/acts?id=11945 A bar precludes further applications under section 273 if a penalty is imposed under section 230 by an order under section 277(1) or if the person is convicted in relation to the case; otherwise a person may apply under section 273 only once, either following search and seizure or requisitioned material in their own case, or where material obtained from another person bears on the applicant's tax base determination. en-us Fri, 17 Sep 2010 12:05:46 +0530 Fri, 17 Sep 2010 12:05:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11945 A bar precludes further applications under section 273 if a penalty is imposed under section 230 by an order under section 277(1) or if the person is convicted in relation to the case; otherwise a person may apply under section 273 only once, either following search and seizure or requisitioned material in their own case, or where material obtained from another person bears on the applicant's tax base determination. Act-Rules Bills Fri, 17 Sep 2010 12:05:46 +0530 https://www.taxtmi.com/acts?id=11945