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[Cites 0, Cited by 3] [Section 272A(3)] [Section 272A] [Entire Act]

Union of India - Subsection

Section 272A(3)(a) in The Income Tax Act, 1961

(a)in a case where the contravention, failure or default in respect of which such penalty is imposable occurs in the course of any proceeding before an income-tax authority not lower in rank than a [Joint Director] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , " Deputy Commissioner" and " Assistant Director" , respectively (w.e.f. 1.10.1998).] or a [Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , " Deputy Commissioner" and " Assistant Director" , respectively (w.e.f. 1.10.1998).], by such income-tax authority;