Immunity from imposition of penalty, etc.

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..... essment or reassessment under section 270(10) or section 279, has been paid within the period specified in the notice of demand; and (b) no appeal against the order referred to in clause (a) has been filed. (2) An application referred to in sub-section (1) shall be made within one month from the end of the month in which the order referred to in clause (a) of the said sub-section has been recei .....

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..... de under sub-section (5) shall be final. (8) No appeal under section 356 or 357 or an application for revision under section 378 shall be admissible against the order referred to in sub-section (1)(a), if an order under sub-section (5) has been made accepting the application. - Clause 440 of the Bill deals with the conditions and circumstances under which immunity from imposition of penalty an .....

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