TMI BlogImmunity from imposition of penalty, etc.X X X X Extracts X X X X X X X X Extracts X X X X ..... the following conditions, namely:- (a) the tax and interest payable as per the order of assessment or reassessment under sub-section (3) of section 143 or section 147, as the case may be, has been paid within the period specified in such notice of demand; and (b) no appeal against the order referred to in clause (a) has been filed. (2) An application referred to in sub-section (1) shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the month in which the application under sub-section (1) is received, pass an order accepting or rejecting such application: Provided that no order rejecting the application shall be passed unless the assessee has been given an opportunity of being heard. (5) The order made under sub-section (4) shall be final. (6) No appeal under 2 [ section 246 or ] section 246A or an application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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