182.   Determine penalty:

(i)        EPF and EPIF is collected from employee’s salary but the same is not paid to government.

(ii)      Detained goods were manipulated

(iii)    A was summoned by proper officer to appear in person and produce a document in an enquiry but he did not appear.

(iv)     In the above case A produced his medical proofs of being ill.

(i)        Penalty = Rs.10,000 or tax evaded whichever is higher. (Section 122(2))

(ii)      Penalty = Rs.10,000 or tax evaded whichever is higher. (Section 122(1))

(iii)    Penalty = upto Rs.25,000. (Section 122(3))

(iv)     No penalty.