Penalty section
This query is : Resolved
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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