prescribed under sub-section (2A)
of section 200 or sub-section (3A) of section 206C,] he shall
pay, by way of penalty ... section
(2A) or subsection (3) of section 200 or the proviso to sub-
section (3) or under sub-section (3A) of section 206C] shall
prescribed under sub-section (2A) of section 200 or sub-section (3A) of section
206C,]
ITA Nos.533 to 536/Bang/2025
Page ... section (2A) or sub section (3) of section 200 or
the proviso to sub-section (3) or under sub-section (3A) of section 206C] shall
prescribed under sub-section (2A)
of section 200 or sub-section (3A) of section 206C,] he shall
pay, by way of penalty ... section
(2A) or subsection (3) of section 200 or the proviso to sub-
section (3) or under sub-section (3A) of section 206C] shall
assessee, it assails being
treated as one in default under section 206C(6A) of the Income-
tax Act, 1961 [hereinafter referred ... under section 206C(1A).
37C. (1) A declaration under sub-section (1A) of section
206C to the effect that any of the goods referred
would be
relevant to refer to the provisions of Section 190 , Section 199 , Section
206C and the Rule 37BA(2)(i) of Income tax Rules ... this section shall prejudice the charge of tax on such
income under the provisions of sub-section (1) of section 4 ."
Section 199 reads
consequence of any order passed under
the Act. Sub-section 6A of section 206C
contemplates the assessee to be in default in respect ... licensee at the rate prescribed under this section. For
ready reference Section 206C(1C) of the Act is quoted as under :
" 206C (1C) Every
excise licence of Mrs. Pramila P. Rai.
3. In terms of section 206C of the Income Tax Act, 1961 (hereinafter called ... Rule 37-I of the I. T. Rules read with section
206C(4) of the I. T. Act, credit can be given only
during the FY
2017-18. As per the provisions of Section 206C of Income tax
Act, such sltes of iron ores are liable ... Accordingly he held that the assessee has violated the provision
of section 206C(1A) and (1B) r.w.r. 37C and show-cause was
issued
time prescribed in sub-section (3) of section 200 or the
proviso to sub-section (3) of section 206C, he shall be liable ... section shall apply to a statement
referred to in sub-section (3) of section 200 or the proviso to
sub-section (3) of section 206C
time prescribed in sub-section (3) of section 200 or the proviso to
sub-section (3) of section 206C , he shall be liable ... section shall apply to a statement referred
to in sub-section (3) of section 200 or the proviso to sub-section (3)
of section 206C
