Section 273B : Penalty not to be imposed in certain cases.
273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A, section 271AA, […]
273B. Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A, section 271AA, […]
273AA. (1) A person may make an application to the Principal Commissioner or Commissioner for granting immunity from penalty, ifâ
273A. (1) Notwithstanding anything contained in this Act, the Principal Commissioner or Commissioner may, in his discretion, whether on his
273. (1) If the Assessing Officer, in the course of any proceedings in connection with the regular assessment for any
272BBB. (1) If a person fails to comply before the 1st day of October, 2004 with the provisions of section
272BB. (1) If a person fails to comply with the provisions of section 203A, he shall, on an order passed
272B. (1) If a person fails to comply with the provisions of section 139A, the Assessing Officer may direct that
272AA. (1) If a person fails to comply with the provisions of section 133B, he shall, on an order passed
272A. (1) If any person,â (a) being legally bound to state the truth of any matter touching the subject of
271J. Without prejudice to the provisions of this Act, where the Assessing Officer or the Commissioner (Appeals), in the course