Penalty for continuing default may be levied repeatedly; officer must give reasonable opportunity to the assessee. Penalty under sub section (3) of section 140A provides for a levy for every month during which default in payment of tax continues; therefore, in cases of continuing default the Income tax Officer may levy the penalty more than once. Prior to imposing repeated penalties the officer must give the assessee a reasonable opportunity of being heard as required by the proviso to that sub section.
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 continuing default may be levied repeatedly; officer must give reasonable opportunity to the assessee.
Penalty under sub section (3) of section 140A provides for a levy for every month during which default in payment of tax continues; therefore, in cases of continuing default the Income tax Officer may levy the penalty more than once. Prior to imposing repeated penalties the officer must give the assessee a reasonable opportunity of being heard as required by the proviso to that sub section.
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