We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic • Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced • Includes everything in Basic • Detailed report covering: - Overview Summary - Governing Provisions [Acts, Notifications, Circulars] - Relevant Case Laws - Tariff / Classification / HSN - Expert views from TaxTMI - Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:
Penalty procedure: show cause notice and hearing required before levy, with supervisory approval and demand notice follow up. Penalty imposition requires issuance of a show cause notice by the competent income tax authority, adherence to prescribed time limits tied to pending proceedings or a three year limitation from the financial year of default, and an afforded opportunity of being heard; senior official approval is mandated for penalties above specified thresholds for certain officer ranks, and every penalty order must be accompanied by a notice of demand deemed a notice under the code.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Penalty procedure: show cause notice and hearing required before levy, with supervisory approval and demand notice follow up.</h1> Penalty imposition requires issuance of a show cause notice by the competent income tax authority, adherence to prescribed time limits tied to pending proceedings or a three year limitation from the financial year of default, and an afforded opportunity of being heard; senior official approval is mandated for penalties above specified thresholds for certain officer ranks, and every penalty order must be accompanied by a notice of demand deemed a notice under the code.
TaxTMI 
• Category-wise results to explore all relevant documents on TaxTMI
Help Us Improve - by giving the rating with each AI Result:
TaxTMI 
TaxTMI 
