https://www.taxtmi.com/acts?id=23844 The amendment inserts an Explanation clarifying that the power of an adjudicating officer to adjudge the quantum of penalty under the provisions addressing penalties is and shall always be deemed to have been exercised under the amended section, thereby specifying the statutory basis for penalty adjudication. en-us Thu, 23 Mar 2017 16:21:38 +0530 Thu, 23 Mar 2017 16:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23844 The amendment inserts an Explanation clarifying that the power of an adjudicating officer to adjudge the quantum of penalty under the provisions addressing penalties is and shall always be deemed to have been exercised under the amended section, thereby specifying the statutory basis for penalty adjudication. Act-Rules F. Acts / Amendment Acts Thu, 23 Mar 2017 16:21:38 +0530 https://www.taxtmi.com/acts?id=23844