Penalties related and others sections

Power To Call For Information And Conduct Survey

• Section 133– Power To Call For Information
• Section 133B– Power To Collect Information
• Section 133A– Power Of Survey

Powers Regarding Discovery, Production Of Evidence, Etc. (Section 131)

• Section 131(1)
• Section 131(3)

Search And Seizure

• Section 132– Search And Seizure
• Section 132A– Powers To Requisition Books Of Account, Etc.
• Section 132B– Application Of Seized Or Requisitioned Assets

Special Procedure Of Assessment Or Reassessment In Case Of Search & Seizure

• Section 153A– Assessment In Case Of Search Or Requisition
• Section 153B– Time-Limit For Completion Of Assessment Under Section 153A
• Section 153C– Assessment Of Income Of Any Other Person
• Section 153D– Prior Approval Necessary For Assessment In Cases Of Search Or Requisition

-          S. R. Batliboi & Co. vs. Department of Income Tax (Investigation) (Delhi High Court) [2009]

• Section 153A(2)– Assessment In Case Of Search Or Requisition
• Section 153(4) – Time Limit for Assessment or Reassessment
• Section 292C – Presumption as to Assets, Books of Account, Etc.

Penalties & Prosecutions

• Section 271(1)(c) –  Penalty For Concealment Of Income
• Section 271(1B) – Satisfaction of Assessing Officer for Initiating Penalty Proceedings
• New Law Of Penalty For Concealment Of Income In Case Of Search & Seizure

­   Section 271AAA

­   Explanation 5A To Section 271(1)(c) –  Deemed Concealment

• Section 274 –  Procedure For Imposition Of Penalty
• Section 275 –  Time Limits For Passing The Penalty Order For Penalty For Concealment Of Income 
• Time Limits For Passing Penalty Order For Penalties Other Than Penalty For Concealment Of Income
• Section 275(1A) – Bar of Limitation for Imposing Penalties
• Section 273A –  Power To Reduce Or Waive Penalty In Certain Cases
• Section 276CC – Prosecution in Case of Wilful Failure to File Return of Income under section 139/148/153A or in Response to Notice under section 142(1)
• Section 277A –  Falsification Of Books Of Account Or Document, Etc.
• Section 278B –  Offences By Companies
• Section 278C –  Offences By Hindu Undivided Families
• Section 278E –  Presumption As To Culpable Mental State
• Section 279 –  Prosecution To Be At Instance Of Chief Commissioner Or Commis­sioner
• Section 129 –   Change Of Incumbent Of An Office

Settlement Commission

• Section 245A –  “Cases” Which Can Be Referred To Settlement Commission
• Section 245C –  Application For Settlement Of Cases
• Section 245D –  Procedure On Receipt Of Application
• Section 245DD –  Power To Attach Property
• Section 245E –  Power To Reopen Completed Proceedings
• Section 245F –  Other Powers Of Settlement Commission
• Section 245H –  Powers Of The Settlement Commission To Grant Immunity From Prosecutions And Penalties
• Section 245HA –  Abatement Of Proceeding Before Settlement Commission
• Section 251 – Power of the Commissioner (Appeal)
• Section 273AA – Power of Commissioner to Grant Immunity From Penalty
• Section 278AB – Power of Commissioner to Grant Immunity From Prosecution
• Section 245HAA –  Credit For Tax Paid In Case Of Abatement Of Proceedings
• Section 245K –  Bar On Subsequent Application For Settlement
• Section 245-I –  Order Of Settlement Commission To Be Conclusive

Appeals And Revision

• Section 246A –  Appealable Orders Before Commissioner (Appeals)
• Section 248 – Appeal By Person Denying Liability To Deduct Tax.
• Section 249 –  Form Of Appeal And Limitation
• Section 268 –  Exclusion Of Time Taken For Copy
• Section 220(6) –  Stay Of Demand
• Section 250 –   Procedure In Appeal
• Section 253 –  Appeals To The Appellate Tribunal
• Section 254 –  Order Of Appellate Tribunal
• Section 260A –  Appeal To High Court
• Section 260B –  Case Before High Court To Be Heard By Not Less Than Two Judges
• Section 260 –  Effect To The Decision Of High Court/ Supreme Court
• Section 261 –  Appeal To The Supreme Court
• Section 262 – Hearing Before Supreme Court
• Section 268A – Filing of Appeal by Income Tax Authority
• Section 263 –   Revision Of Orders Prejudicial To Revenue
• Section 264 –   Revision Of Other Orders 

Income-Tax Authorities & Their Powers

• Section 116 –  Income Tax Authorities
• Section 119 –  Powers Of Central Board Of Direct Taxes 

Certain Concepts Related to Assessment, Appeals, Etc.

• Section 281 – Certain Transfers to be Void
• Section 281B – Provisional Attachment to Protect the Interest to the Revenue in Certain Cases
• Section 282 – Service of Notice Generally
• Section 282A – Authentication of Notices and Other Documents
• Section 282B – Allotment of Document Identification Number
• Section 292BB – Notice Deemed to be Valid in Certain Circumstances

• Section 293C – Power to Withdraw Approval

Advance Tax

• Section 210 –  Payment Of Advance Tax By The Assessee In Pursuance Of Order Of Assessing Officer 

Mandatory And Penal Interest Under Sections 234A, 234B & 234C

• Provisions Of Section 234C In Case Of Companies
• Provisions Of Section 234A & 234B On Reassessment Under Section 147/ 153A Or Assessment Under Section 147/ 153A After Computation Under Section 143(1)
• Chief Commissioners And Directors-General (Investigation) Empowered To Reduce Or Waive Penal Interest For Late Furnishing Of Return Of Income, Non-Payment Or Inadequate Payment Of Advance Tax, Etc.
• Section 234D –   Interest On Excess Refund
• Section 244A(1) –  Interest On Refunds 

Assessee In Default

• Section 220 –  When Tax Payable And When Assessee Deemed In Default