Procedure.
(1)
No order imposing a penalty under this Chapter shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard.(2)
[ No order imposing a penalty under this Chapter shall be made-(a)
by the Income-tax Officer, where the penalty exceeds ten thousand rupees;(b)
by the ][Assistant Commissioner or Deputy Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Assistant Commissioner" (w.e.f. 1.10.1998).][, where the penalty exceeds twenty thousand rupees, except with the prior approval of the ] [Inserted by Act 4 of 1988, Section 115 (w.e.f. 1.4.1989).][Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).].(3)
[ An income-tax authority on making an order under this Chapter imposing a penalty, unless he is himself the Assessing Officer, shall forthwith send a copy of such order to the Assessing Officer.] [ Substituted by Act 4 of 1988, Section 115, for sub-Section (3) (w.e.f. 1.4.1989).]Previous
Sec 273B — [ Penalty not to be imposed in certain cases. [Inserted by Act 46 of 1986, Section 26 (w.e.f. 10.9.1986).]
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Sec 275 — [ Bar of limitation for imposing penalties. [Substituted by Act 42 of 1970, Section 50, for Section 275 (w.e.f. 1.4.1971).]
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