same was
in contravention of Section 269SS of the Act.
5. In this regard, it is apt to refer section 273B of the Act, which ... section 271A , section 271AA , section 271B ,
section 271BA , section 271BB , section 271C , section 271D , section 271E ,
section 271F , section 271FA , section 271FB , section 271G , clause
deleting the penalty under Section 271B ?
5.1. To decide the above question of law, it is apt to refer Section 271B of the Act, which ... Section 271 , Section 271A , Section 271AA , Section 271B , Section 271BA , Section 271BB , Section 271C , Section 271D , Section 271E , Section 271F , Section 271FA , Section 271G , Clause
required by or under-
(i) sub-section (2) of section
115-O; or
(ii) the second proviso to
section 194B ,
then, such person shall ... section 271A , section 271AA , section 271B , section 271BA , section 271BB , section 271C , section 271D , section 271E , section 271F , section 271FA , section 271FB , section 271G , clause
belatedly. Section 273B of the Income-tax Act, reads as under:
"Notwithstanding anything contained in the provisions of clause (b) of sub-section ... section 271A , section 271AA , section 271B , section 271BA , section 271BB , section 271C , section 271D , section 271E , section 271F , section 271FA , section 271FB , section 271G , clause
