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TypeBare Act JurisdictionCentral Government

Finance Act 2008 Section 52

Amendment Section 271

~1 min read
https://sooperkanoon.com/act/48740

Bare act section · Research

About this section

Finance Act 2008 Section 52 is part of Finance Act 2008 - Amendment Section 271. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 271 of the Income-tax Act, after sub-section (1A), the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989, namely:--

(1B) Where any amount is added or disallowed in computing the total income or loss of an assessee in any order of assessment or reassessment and the said order contains a direction for initiation of penalty proceedings under clause (c) of sub-section (1), such an order of assessment or reassessment shall be deemed to constitute satisfaction of the Assessing Officer for initiation of the penalty proceedings under clause (c).

Frequently asked questions

What does Finance Act 2008 Section 52 provide?

Section Section 52 of the Finance Act 2008 (Amendment Section 271) is reproduced on this page as part of the Finance Act 2008. 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 2008 Section 52?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2008 Section 52. 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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