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.

JOEL

JOEL (Querist)
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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

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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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.