Procedure

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....e made- (a) by the Income-tax Officer, where the penalty exceeds ten thousand rupees; (b) by the Assistant Commissioner ^2[or Deputy Commissioner], where the penalty exceeds twenty thousand rupees, except with the prior approval of the ^3[Joint] Commissioner.] ^5[(2A) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of impo....

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....ply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification: Provided that no direction shall be issued after the 31st day of March, 2022: ^7[Provided further that the Central Government may amend any direction, issued under this sub-section on or before the 31st day of March, 2022, by notification in the Official Gazette.] (2C) Every not....

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....r shall be imposed as a part of such order of assessment or reassessment, as the case may be; and (b) the reference to the assessment order or the penalty order under section 270A in any of the provisions of this Act shall take reference to such order of assessment or reassessment, as the case may be. (5) Where the approval of the Joint Commissioner is taken for passing of an order of ....

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....ermined by the Income-tax Officer on assessment) in respect of which the particulars have been concealed or inaccurate particulars have been furnished exceeds a sum of twenty-five thousand rupees, the Income-tax Officer shall refer the case to the Inspecting Assistant Commissioner who shall, for the purpose, have all the powers conferred under this Chapter for the imposition of penalty." 2. ....