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of <h1>Penalty orders under Income Tax Act require hearing and higher approval for penalties above 10,000 or 20,000</h1> No penalty order under the Income Tax Act shall be passed without giving the assessee a reasonable opportunity to be heard. Penalties exceeding ten thousand rupees cannot be imposed by an Income-tax Officer without prior approval of the Joint Commissioner; similarly, penalties exceeding twenty thousand rupees imposed by an Assistant or Deputy Commissioner require such approval. The Central Government may notify a scheme to enhance efficiency and transparency in penalty imposition by reducing direct interaction between tax authorities and assessees, optimizing resources, and introducing dynamic jurisdiction for penalty imposition. Such schemes may modify jurisdictional and procedural provisions, with notifications laid before Parliament. Any penalty order made by an income-tax authority other than the Assessing Officer must be promptly communicated to the Assessing Officer.
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