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amalgamation in certain cases. 117. (1) Irrespective of anything contained in section...2(6)(a) to (c) or section 116, where there has been an...

to income-tax, in the manner specified below, subject to the provisions of sub-section...tax year or not; (b)   in a case where any tangible asset [as referred to in...

102, 103, 104, 105 or 106. (2) The penalty under sub-section (1) shall be payable...in addition to the tax payable under section 195. (3) No...

425. (1) Where in any tax year, an assessee, liable to pay advance tax under section...404, other than the assessee mentioned in sub-section (3),...