alleryStart learning →If an addition already led to a penalty, section 270A(11) says what?
AIt is penalised again at a higher rate
BPenalty is refunded automatically
CIt cannot support a second penalty
DIt leads to prosecution instead
Answer & Solution
Correct answer: C. It cannot support a second penalty
Sub-section (11) bars a second penalty on an addition or disallowance that has already been the basis of penalty for the same or any other year.
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