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<h1>Right to be heard before penalty imposition; central government may notify schemes to streamline and centralise penalty administration.</h1> Section 274 requires that penalties under the Income-tax Act not be imposed without the assessee being heard or given a reasonable opportunity of being heard. It restricts lower-level officers from imposing larger penalties without senior approval and mandates that when an income-tax authority other than the Assessing Officer imposes a penalty, a copy of the order be sent to the Assessing Officer. The Central Government may notify a scheme to streamline penalty imposition, including technological reduction of interface, resource optimisation, and adoption of dynamic jurisdiction, with notifications to be laid before Parliament.
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