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TypeBare Act JurisdictionCentral Government

Finance (No.2) Act, 2004 Section 108

Penalty not to be imposed in certain cases: Notwithstanding anything contained in the provisions of

~1 min read
https://sooperkanoon.com/act/454586

Bare act section · Research

About this section

Finance (No.2) Act, 2004 Section 108 is part of Finance (No.2) Act, 2004 - Penalty not to be imposed in certain cases: Notwithstanding anything contained in the provisions of. Read the section text below and explore Indian court judgments that cite it.

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Section Text

S.105) or (S.106) or (S.107), no penalty shall be imposable for any failure referred to in the said provisions if the assessee proves that there was reasonable cause for the said failure: Provided that no order imposing a penalty under this Chapter shall be made unless the assessee has been given a reasonable opportunity of being heard.

Frequently asked questions

What does Finance (No.2) Act, 2004 Section 108 provide?

Section Section 108 of the Finance (No.2) Act, 2004 (Penalty not to be imposed in certain cases: Notwithstanding anything contained in the provisions of) is reproduced on this page as part of the Finance (No.2) Act, 2004. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance (No.2) Act, 2004 Section 108?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No.2) Act, 2004 Section 108. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

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