<s>[INST] When penalty under Section 272A(1) shall be imposed? [/INST] ​​​Any person who commits any of the following defaults is liable to pay a penalty under section 272A(1):

​Refusal to answer a question put to a person (who is legally bound to state the truth of any matter relating to his assessment) by an income-tax authority;
Refusal to sign any statement made by him in the course of any proceedings under this Act;
Failure to comply with summons issued under Section 131(1) to attend the office to give evidence and produce books of account or other documents;
Failure to comply with a notice under Section 142(1) for enquiry before an assessment or Section 143(2) for scrutiny assessment;
Failure to comply with the direction issued under Section 142(2A) for special audit.​ </s>