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        Para 6 - Penalty proceedings for non-compliance

        Faceless Assessment Scheme, 2019

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        Penalty proceedings for non-compliance: faceless scheme enables recommendation, show cause, draft order and NEC penalty levy. A unit may recommend initiation of penalty proceedings for non-compliance to the central e-assessment centre, which shall serve a show cause notice and forward any response to the recommending unit. The recommending unit must either prepare a draft penalty order or drop the penalty with recorded reasons. The central e-assessment centre shall levy the penalty as per the draft order, serve a copy with the demand notice, and transfer electronic records of the penalty proceedings to the Assessing Officer having jurisdiction for further action under the Act.
                          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 proceedings for non-compliance: faceless scheme enables recommendation, show cause, draft order and NEC penalty levy.

                                A unit may recommend initiation of penalty proceedings for non-compliance to the central e-assessment centre, which shall serve a show cause notice and forward any response to the recommending unit. The recommending unit must either prepare a draft penalty order or drop the penalty with recorded reasons. The central e-assessment centre shall levy the penalty as per the draft order, serve a copy with the demand notice, and transfer electronic records of the penalty proceedings to the Assessing Officer having jurisdiction for further action under the Act.





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                                ActsIncome Tax
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