https://www.taxtmi.com/circulars?id=9820 Directs prioritisation of penalty proceedings with charge-wise action plans to maximise disposal and adhere to a de minimis threshold for initiating penalties. Requires initiation only after due application of mind, proper opportunity to be heard, complete record management, timely orders before limitation, thorough investigation for concealment findings, and prompt reduction of penalty quantum where total income or tax is later reduced. en-us Thu, 29 Sep 1988 00:00:00 +0530 Thu, 09 Jun 2011 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9820 Directs prioritisation of penalty proceedings with charge-wise action plans to maximise disposal and adhere to a de minimis threshold for initiating penalties. Requires initiation only after due application of mind, proper opportunity to be heard, complete record management, timely orders before limitation, thorough investigation for concealment findings, and prompt reduction of penalty quantum where total income or tax is later reduced. Circulars Income Tax Thu, 29 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9820