https://www.taxtmi.com/manuals?id=1642 Penalty under this Chapter requires compliance with the principles of hearing and prior approval. No penalty order may be made unless the assessee has been heard or given a reasonable opportunity of being heard through a show-cause notice, and an order passed without such opportunity is void ab initio. In specified cases, prior approval of the Joint Commissioner is required. The note also refers to a faceless or scheme-based penalty mechanism, forwarding of the penalty order to the Assessing Officer, and determination of penalty according to the law prevailing on the date of default. en-us Wed, 19 Jul 2017 11:23:00 +0530 Thu, 16 Apr 2026 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1642 Penalty under this Chapter requires compliance with the principles of hearing and prior approval. No penalty order may be made unless the assessee has been heard or given a reasonable opportunity of being heard through a show-cause notice, and an order passed without such opportunity is void ab initio. In specified cases, prior approval of the Joint Commissioner is required. The note also refers to a faceless or scheme-based penalty mechanism, forwarding of the penalty order to the Assessing Officer, and determination of penalty according to the law prevailing on the date of default. Manuals Income Tax Wed, 19 Jul 2017 11:23:00 +0530 https://www.taxtmi.com/manuals?id=1642