Scope and applicability of Sec.273A(2).

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..... y under sub-section (1) of section 273A. 2. The Board desire that if in a case, (i) the amount (or where the disclosure relates to more than one assessment year, the aggregate amount for the relevant assessment years) of any one or more of the penalties imposed or imposable under clause (i) of sub-section (1) of section 271 or under section 273 (minimum amount of penalty u/s 273) exceeds a sum o .....

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..... ntioned in clauses (a) and (b) of sub-section (2) of section 273A is sufficient to bring within the ambit of sub-section (2) of section 273A, each of the penalties imposed or imposable under clause (i) of sub-section (1) of section 271, clause (iii) of sub-section (1) of section 271 and section 273 of the Income-tax Act in a case. 2. These instructions may please be brought to the notice of the .....

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