Penalty section


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If you need to request that penalty proceedings be kept in abeyance while an appeal is ongoing, there isn't a specific section for this. Instead, you should make an application to the Assessing Officer (AO). This application should explain the circumstances under which the penalty proceedings were initiated. Section 275(1)(a) is relevant to this process.

06 March 2020 Kindly provide me with the section under which we request the assessing officer to keep the penalty proceedings under abeyance in an appeal

06 March 2020 There is no specific section for keeping the penalty proceedings in abeyance. You have to just make an application to the AO by narrating the fact under which such proceedings have been initiated by the AO.

06 March 2020 Please see section 275(1)(a).


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