Penalty Justified u/s 112(a); Special Penalty Precedes General Penalty, Preventing Additional Section 114A Penalty.

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....Levy of penalty - Generalia specialibus non derogant - levy of special penalty over general penalty - the Commissioner perfectly justified in imposing penalty under Section 112(a) on the respondent. Once he has imposed penalty under Section 112(a), in view of the proviso, penalty under Section 114A cannot be imposed. - AT....