Penalty for non-compliance with summons or information requests requires hearing and allows excuse for sufficient cause. Penalty is prescribed for failure to comply with summons or to furnish required information, with liability of twenty-five thousand rupees for each failure. The penalty is imposed by the authority issuing the summons or calling for the information. No order may be passed without giving the person an opportunity of being heard, and no penalty is imposed if good and sufficient reasons prevented compliance.
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 for non-compliance with summons or information requests requires hearing and allows excuse for sufficient cause.
Penalty is prescribed for failure to comply with summons or to furnish required information, with liability of twenty-five thousand rupees for each failure. The penalty is imposed by the authority issuing the summons or calling for the information. No order may be passed without giving the person an opportunity of being heard, and no penalty is imposed if good and sufficient reasons prevented compliance.
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 
