TMI BlogGeneral provisions relating to determination of tax.X X X X Extracts X X X X X X X X Extracts X X X X ..... ied in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74, as the case may be. (2) Where any Appellate Authority or Appellate Tribunal or court concludes that the notice issued under sub-section (1) of section 74 is not sustainable for the reason that the charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been established aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corded in writing: Provided that no such adjournment shall be granted for more than three times to a person during the proceedings. (6) The proper officer, in his order, shall set out the relevant facts and the basis of his decision. (7) The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the Appellate Authority or the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Authority and that of the Appellate Tribunal or the date of dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39. ] (13) Where any penalty is imposed under section 73 or section 74, no penalty for the same act or omission shall be imposed on the same person under any other provision of this Act. ************ NOTES:- 1. Inserted vide THE FINANCE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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