Penalty for failure to comply with withholding tax obligations tied to Assessing Officer orders, subject to hearing rights. The insertion creates a monetary penalty payable on order of the Assessing Officer for failure to comply with withholding tax obligations, and provides that no penalty order shall be passed unless the person proposed to be penalised is given an opportunity of being heard.
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Provisions expressly mentioned in the judgment/order text.
Penalty for failure to comply with withholding tax obligations tied to Assessing Officer orders, subject to hearing rights.
The insertion creates a monetary penalty payable on order of the Assessing Officer for failure to comply with withholding tax obligations, and provides that no penalty order shall be passed unless the person proposed to be penalised is given an opportunity of being heard.
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