https://www.taxtmi.com/acts?id=19902 A tax authority must issue a show-cause notice requiring the assessee to explain why a penalty should not be imposed; specified timelines govern issuance. No penalty order shall be made without giving the assessee an opportunity of being heard. Penalty orders exceeding supervisory thresholds require approval by a higher-rank official as amended. Every penalty order must be accompanied by a notice of demand for the penalty amount, which is deemed to be a notice under the governing provision. en-us Fri, 03 Jul 2015 18:17:23 +0530 Wed, 05 Nov 2025 16:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19902 A tax authority must issue a show-cause notice requiring the assessee to explain why a penalty should not be imposed; specified timelines govern issuance. No penalty order shall be made without giving the assessee an opportunity of being heard. Penalty orders exceeding supervisory thresholds require approval by a higher-rank official as amended. Every penalty order must be accompanied by a notice of demand for the penalty amount, which is deemed to be a notice under the governing provision. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:17:23 +0530 https://www.taxtmi.com/acts?id=19902