Amendment of section 275.

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Full Text of the Document

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....ub-section (1A), the words "Principal Chief Commissioner or Chief Commissioner or the" at both the places where they occur shall be omitted. - Clause 83 of the Bill seeks to amend section 275 of the Income-tax Act relating to bar of limitation for imposing penalties. The said section, inter alia, provides that no penalty can be imposed in a case where appeal is preferred before the Commissione....