https://www.taxtmi.com/acts?id=36113 Amendment permits penalty orders-imposition, enhancement, reduction, cancellation or dropping of proceedings-to be made on the basis of assessment as revised by appellate or revisional orders, subject to the assessee being heard and a six month time limit from the month-end when the appellate order is received or the revisional order is passed; subsection (2) of section 274 applies to such penalty orders. en-us Wed, 27 Feb 2019 17:42:12 +0530 Wed, 27 Feb 2019 17:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36113 Amendment permits penalty orders-imposition, enhancement, reduction, cancellation or dropping of proceedings-to be made on the basis of assessment as revised by appellate or revisional orders, subject to the assessee being heard and a six month time limit from the month-end when the appellate order is received or the revisional order is passed; subsection (2) of section 274 applies to such penalty orders. Act-Rules F. Acts / Amendment Acts Wed, 27 Feb 2019 17:42:12 +0530 https://www.taxtmi.com/acts?id=36113