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TypeBare Act JurisdictionCentral Government

Finance Act, 2005 Section 105

Penalty not to be imposed in certain cases: Notwithstanding anything contained in the provisions of Section 102 or

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https://sooperkanoon.com/act/455566

Bare act section · Research

About this section

Finance Act, 2005 Section 105 is part of Finance Act, 2005 - Penalty not to be imposed in certain cases: Notwithstanding anything contained in the provisions of Section 102 or. Read the section text below and explore Indian court judgments that cite it.

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Section Text

Section 105: Penalty not to be imposed in certain cases: Notwithstanding anything contained in the provisions of Section 102 or Section 103 or Section 104, 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 Act, 2005 Section 105 provide?

Section Section 105 of the Finance Act, 2005 (Penalty not to be imposed in certain cases: Notwithstanding anything contained in the provisions of Section 102 or) is reproduced on this page as part of the Finance Act, 2005. 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 Act, 2005 Section 105?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2005 Section 105. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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