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<h1>Tax penalties require hearing and prior written approval for officers when amounts exceed Rs.10,000 or Rs.20,000</h1> No penalty under this Chapter may be imposed without affording the taxpayer a hearing or reasonable opportunity to be heard. Penalty orders require prior written approval of the Joint Commissioner when imposed by an income-tax officer if the amount exceeds Rs.10,000, and when imposed by an assistant commissioner or deputy commissioner if the amount exceeds Rs.20,000. Where an income-tax authority other than the assessing officer issues a penalty order, a copy of that order must be sent to the assessing officer.