Penalty for failure to comply with the provisions of section 133B

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....] or the 6[Assessing] Officer, as the case may be, pay, by way of penalty, a sum which may extend to one thousand rupees. (2) No order under sub-section (1) shall be passed unless the person on whom the penalty is proposed to be imposed is given an opportunity of being heard in the matter.]     ************* NOTES:- 1. Inserted vide Section 35 of the Finance Act, 1986 w.e.f. ....