Penalty procedure requires show-cause notice, hearing and supervisory approval before levy, with demand treated as notice under law. A tax authority must issue a show-cause notice requiring the assessee to explain why a penalty should not be imposed; specified timelines govern issuance. No penalty order shall be made without giving the assessee an opportunity of being heard. Penalty orders exceeding supervisory thresholds require approval by a higher-rank official as amended. Every penalty order must be accompanied by a notice of demand for the penalty amount, which is deemed to be a notice under the governing provision.
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.
Penalty procedure requires show-cause notice, hearing and supervisory approval before levy, with demand treated as notice under law.
A tax authority must issue a show-cause notice requiring the assessee to explain why a penalty should not be imposed; specified timelines govern issuance. No penalty order shall be made without giving the assessee an opportunity of being heard. Penalty orders exceeding supervisory thresholds require approval by a higher-rank official as amended. Every penalty order must be accompanied by a notice of demand for the penalty amount, which is deemed to be a notice under the governing provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
