https://www.taxtmi.com/circulars?id=9611 Instruction No.1622/CBDT requires that penalty proceedings be initiated only after application of mind and establishment of a prima facie case, with return annotations and other records considered; it increases the administrative de minimis threshold for commencing penalty actions and directs that pending proceedings below that threshold be dropped. Officers must record a footnote when penalty is not pursued, issue self speaking well reasoned orders when penalty is levied, and avoid cyclostyled printed penalty orders. en-us Tue, 04 Jun 1985 00:00:00 +0530 Tue, 07 Jun 2011 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9611 Instruction No.1622/CBDT requires that penalty proceedings be initiated only after application of mind and establishment of a prima facie case, with return annotations and other records considered; it increases the administrative de minimis threshold for commencing penalty actions and directs that pending proceedings below that threshold be dropped. Officers must record a footnote when penalty is not pursued, issue self speaking well reasoned orders when penalty is levied, and avoid cyclostyled printed penalty orders. Circulars Income Tax Tue, 04 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9611