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COMMISSIONER OF INCOME TAX\' versus A. SUBRAMANIA PILLAI


Hiding fines to impose fines Change the law to enforce Germany by amending section 274 (2) of the Indian Taxation Laws (Amendment) Act, 1970, which was applied from 1-4 1971 on the amendment of the law. And will apply to pending cases filed before modification. The assessment made after the amendment of section 747474 (1) imposes more than Rs. 1,000 in fines but the income is less than Rs. 25,000. The ITO has to be fined by the Indian Income Tax Act, 616161, sections 7171 (1). (C) and ?44 (?). [After amending the Taxes Tax Laws (Amendment) Act, 1970]

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