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transaction shall be deemed to be associated enterprises within the meaning of section...92B, and the provisions of sections 92, 92A, 92B, 92C...

such person failed to collect as aforesaid. (2) Any penalty imposable under sub-section...shall be imposed by the Joint Commissioner: 13[Providedthat any penalty under...

—In this sub-section, "culpable mental state" includes intention, motive or knowledge...fact or belief in, or reason to believe, a fact. (2) For the purposes of this...

by the Central Government in the Official Gazette.] (3) The provisions of this section...—For the purposes of this section, the expressions— Item...

Vesting of property in Central Government. 269UE. (1) Where an order under sub-section...(1) of section 269UD is made by the appropriate authority...

assessee ; or (ii)   with the previous permission of the Assessing Officer. (2) This section...—In this section, "assets" means land, building,...

intimation in writing to such person of the action proposed to be taken under this sub-section.... (2) Where a part of the refund is set off under the provisions of...

excluded for the purposes of calculation of interest under the provisions of this section...Commissioner or Commissioner whose decision shall be final. (3) The provisions...