Penalty for failure to comply with notices may be imposed subject to reasonable cause and mandatory hearing safeguards. The substituted provisions create two penalty regimes: one for failure to comply with notices under section 16, imposing penalties subject to a reasonable cause defence, officer-specific limits on imposition, mandatory opportunity to be heard, and a prescribed limitation period with specified exclusions; and another for refusal to answer, sign, attend, produce documents or to furnish information, providing minimum and maximum sanctions, per-day penalties for continuing defaults, reasonable cause exceptions for certain failures, and allocation of imposition authority to specified senior tax officers.
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 failure to comply with notices may be imposed subject to reasonable cause and mandatory hearing safeguards.
The substituted provisions create two penalty regimes: one for failure to comply with notices under section 16, imposing penalties subject to a reasonable cause defence, officer-specific limits on imposition, mandatory opportunity to be heard, and a prescribed limitation period with specified exclusions; and another for refusal to answer, sign, attend, produce documents or to furnish information, providing minimum and maximum sanctions, per-day penalties for continuing defaults, reasonable cause exceptions for certain failures, and allocation of imposition authority to specified senior tax officers.
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