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          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 imposition power permits a tax officer to levy penalties when no other proceedings apply, after providing a hearing.</h1> Where the tax administration considers a person liable to a penalty and such liability is not covered under any specified penalty or assessment proceedings, the competent officer may issue an order levying that penalty only after giving the person a reasonable opportunity of being heard.

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