https://www.taxtmi.com/acts?id=32988 The amendment empowers the Board to examine records of proceedings under section 19H and, if it considers an adjudicating officer's order erroneous and not in the interests of the securities market, to enhance the penalty after such inquiry as it deems necessary; the person must be given an opportunity of being heard, and the power is time limited to three months from the order or disposal of the appeal under section 23A, whichever is earlier. en-us Fri, 23 Nov 2018 14:19:48 +0530 Fri, 23 Nov 2018 14:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32988 The amendment empowers the Board to examine records of proceedings under section 19H and, if it considers an adjudicating officer's order erroneous and not in the interests of the securities market, to enhance the penalty after such inquiry as it deems necessary; the person must be given an opportunity of being heard, and the power is time limited to three months from the order or disposal of the appeal under section 23A, whichever is earlier. Act-Rules F. Acts / Amendment Acts Fri, 23 Nov 2018 14:19:48 +0530 https://www.taxtmi.com/acts?id=32988