https://www.taxtmi.com/acts?id=52017 Penalty proceedings require the assessee to be heard or given a reasonable opportunity of being heard, including by show cause notice. Prior approval of the Joint Commissioner is necessary before imposing a penalty above the prescribed thresholds, and any penalty order passed by an authority other than the Assessing Officer must be sent to the Assessing Officer. For later assessment or reassessment orders, penalty under section 439 is to be included in the assessment or reassessment order, and approval for such order is deemed to include approval for the penalty. en-us Thu, 14 Aug 2025 18:34:25 +0530 Mon, 06 Apr 2026 14:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52017 Penalty proceedings require the assessee to be heard or given a reasonable opportunity of being heard, including by show cause notice. Prior approval of the Joint Commissioner is necessary before imposing a penalty above the prescribed thresholds, and any penalty order passed by an authority other than the Assessing Officer must be sent to the Assessing Officer. For later assessment or reassessment orders, penalty under section 439 is to be included in the assessment or reassessment order, and approval for such order is deemed to include approval for the penalty. Act-Rules Income Tax Thu, 14 Aug 2025 18:34:25 +0530 https://www.taxtmi.com/acts?id=52017