Omitted

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..... (No. 2) ACT, 2014 , before it was read as, section 77 1 [or 2 [first proviso to sub-section (1) of section 78]] 5. Omitted vide THE FINANCE ACT, 2015 w.e.f. 14th May 2015, before it was read as, Penalty not to be imposed in certain cases. 80. (1) Notwithstanding anything contained in the provisions of section 76, 4 [or section 77 ], no penalty shall be imposable on the assessee for any failure ref .....

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