Power of Commissioner to grant immunity from penalty.
X X X X Extracts X X X X
X X X X Extracts X X X X
....has made an application for settlement under section 22C and the proceedings for settlement have abated under section 22HA; and (b) the penalty proceedings have been initiated under this Act. (2) The application to the Commissioner under sub-section (1) shall not be made after the imposition of penalt....


TaxTMI