Guidelines in the matter of levying fines.

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Full Text of the Document

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....Commissioners while passing orders u/s 285A(2) of the I.T. Act. 2. Since the issue of the above instructions, a number of representations have been received both from individuals and Chambers of Commerce and Industry, complaining that harsh fines are being imposed by some Commissioners. Some Commissioners have also requested that the Board may prescribe certain guidelines in the matter of levying....