section (1) of section 142 or sub-section
(2) of section 143 or fails to comply with a
direction issued under sub-section ... section
(1) of section 143 and additional tax charged
29
under that section, the provisions of this sub-
section shall not apply in relation
Section 65 (w.e.f. 1.10.1998).] [Commissioner (Appeals) in the exercise of his appellate functions.] [ Inserted by Act 29 of 1977, Section 39 and Schedule ... 158BFA, sub-section (1A) of section 201, sections 210, 211, 234A, 234B, 234C, 234E, 95[234F,] 270A, 271, 271C, 271CA (and 273 or otherwise), general
clause
(b) of sub-section (1) of section 271, section 271A, section
271AA, section 271B, section 271BA, section 271BB, section
271C, section 271CA, section 271D ... section (2) of section
272A, sub-section (1) of section 272AA, or sub-section (1) of
section 272BB or sub-section (1A) of section 272BB
clause (b) of sub-section (1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185 in respect ... Section 57, for " section 271-F" (w.e.f. 1.4.2006).] , section 272-AA or section 272-BB; (C) section 272, section 272-B or section
Section 271C in The Income Tax Act, 1961
271C. [ Penalty for failure to deduct tax at source. [ Inserted by Act 4 of 1988, Section ... required by or under,- (i) sub-section (2) of section 115-O; or (ii) The proviso to section 194-B, then, such person shall
clause (b) of sub-section (1) or
under sub-section (2) or sub-section (3) or sub-
section (5) of section 185 in respect ... section 271 , section 271A , 271AAA ,
271AAB, section 271F , section 271FB ,
section 272AA or section 272BB ;
(C) section 272 , section 272B or section 273 , as
they
search conducted under section 132 or any requisition made under section 132A . The provisions of section 132(5) , which enabled the Income-tax Officer ... with section 269SS [section 271DI, failure to comply with section 269T [ section 271E , failure to furnish information, returns or other statements under sections
provisions of Clause (b) of Sub-section (1) of Section 271 , Section 271A , Section 271B , Section 271C , Section 271D , Section 271E , Clause (c) or Clause ... section (1) or Sub-section (2) of Section 272A , Sub-section (1) of Section 272AA or Sub-section (1) of Section 272BB or Clause
clause (b) of sub-section (1) of] [section 271, section 271A,
section 271AA] section 271B [section 271BA), [section 271BB],
section 271C [section 271CA] section 271D ... section 272A, sub-section (1) of section 272AA] or [section
272B or [sub-section (1) [or sub-section (1A)] of section 272BB
or] [sub-section
necessary to take note of section 273A and 273B . Section 273A dealt with power to reduce levy of penalty etc. by the Commissioner ... looked from another angle. In an hypothetical case, penalty under section 271C is levied, and the matter is carried to Tribunal in appeal. Tribunal applies
