https://www.taxtmi.com/acts?id=40389 The Commissioner (Appeals) may initiate penalty proceedings for noncompliance by issuing a show-cause notice through the National Faceless Appeal Centre, which shall serve the notice and forward any response. After considering available material and any response, the Commissioner must either prepare and digitally sign a penalty order and send it to the Centre or drop the penalty after recording reasons; the Centre must then communicate the outcome to the appellant and notify the Assessing Officer for further action under the Act. en-us Wed, 29 Dec 2021 11:18:08 +0530 Wed, 29 Dec 2021 11:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40389 The Commissioner (Appeals) may initiate penalty proceedings for noncompliance by issuing a show-cause notice through the National Faceless Appeal Centre, which shall serve the notice and forward any response. After considering available material and any response, the Commissioner must either prepare and digitally sign a penalty order and send it to the Centre or drop the penalty after recording reasons; the Centre must then communicate the outcome to the appellant and notify the Assessing Officer for further action under the Act. Act-Rules Direct Taxes Wed, 29 Dec 2021 11:18:08 +0530 https://www.taxtmi.com/acts?id=40389