Clause 288 - Bar on subsequent application. - Direct Taxes Code, 2010

Bar on subsequent application. 288. (1) A person shall not be entitled to make an application under section 273 in relation to any other matter if— (a) an order passed under sub-section (1) of section 277 provides for the imposition of a penalty on that person under section 230; or (b) such person is convicted of any offence under this Code in relation to that case. (2) Subject to the provisions of sub-section (1), a person shall be entitled to make application under section 273 only once in the following circumstances, namely:— (a) where search and seizure has been carried out under section 135, or material has been obtained in pursuance to a requisition under section 136, in the case of the person; or (b) where any material, seized or obtained in pursuance of a requisition in the case of another person, has a bearing on the determination of the tax bases of the person making application under section 273.