Section 114AA in The Customs Act, 1962
114AA. [ Penalty for use of false and incorrect material. [ Inserted by Act 29 of 2006, Section
Vineet Gupta under the said Act for violating
Sections 112(a) and 114AA of the Act. Penalty of Rs.50,000/- was also
imposed ... penalty under 112(a)
when there is a penalty imposed under section
114AA . Therefore penalty under 112(a) is set
aside in full. Considering
Taxation Laws (Amendment) Act, 2006
27. Insertion of new section 114AA.-
After section 114A of the Customs Act, the following section shall be inserted, namely
each on S/ Shri
Dilip Parmar and Sanjay Parmar, Directors under section
114AA of the Customs Act, 1962.
5.1.8 I order appropriation of the amount ... Customs Act, 1962.
h) Penalty should not be imposed under Section 114AA
of the Customs Act, 1962, on Shri Dilip Parmar and
Sanjay Parmar, Director
Penalty should not be imposed upon them under
Section 114A and 114AA of the Customs Act, 1962, as
discussed in paras above ;
(A1) Now, therefore ... penalty should not be
imposed upon them under Section 112 and/or 114AA of the
Customs Act, 1962, as discussed in paras above
Section 114AA in Income Tax Rules, 1962
114AA. Application for allotment of a tax collection account number.
(1) An application under sub-section
Section 114AA in The Taxation Laws (Amendment) Act, 2006
114AA. Penalty for use of false and incorrect material.- If a person knowingly or intentionally makes
Shri K.Anantha Padmanabha
Rao (Noticee No. 13) under Section 114AA of the Act.
ii) Appellant No. 2&3/Respondent No.1: Imposed ... Shri K. V. Dushyanth, Managing Director
(Noticee No.9), under Section 114AA of the Act.
iii) Appellant No. 4: Imposed a penalty
been imposed upon the petitioner under Sections 112(a) ,
112(b) and 114AA of the Customs Act, 1962 (hereafter "the said ... cause as to
why penalties under Sections 112(a) , 112(b) and 114AA of the said Act of
1962 should not be imposed upon
declared the goods deliberately, hence,
liable for action under Section 114AA of the Customs Act, 1962. The operative
Page ... Hundred and Fifty Two Only) on M/s
Orion Enterprises under Section 114AA of the Customs Act, 1962.
(g)I appropriate an amount