TaxTMI 
TaxTMI 
Procedure in penalty
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....here reference has been received as per clause (i), assign such case to a specific penalty unit ^1[****] through an automated allocation system; (iii) where in a case assigned to a penalty unit, initiation of penalty proceedings has been recommended, such unit, after examination of the material available on record, may decide to,- (a) agree with the recommendation and prepare a draft notice calling upon the assessee or any other person, as the case may be, to show cause as to why penalty should not be levied under the relevant provisions of the Act; or (b) disagree with the recommendation, for reasons to be recorded in writing, and send such draft notice or the reasons, as the case may be, to the National....
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....s filed by the assessee or any other person, as the case may be, the National Faceless Penalty Centre shall send such response to the penalty unit, and where no such response is filed, inform the penalty unit; (ix) the penalty unit may make a request to the National Faceless Penalty Centre for, - (a) obtaining further information, documents or evidence from any income-tax authority or the National Faceless Assessment Centre; or (b) obtaining further information, documents or evidence from the assessee or any other person; or (c) seeking technical assistance or conducting verification; (x) the National Faceless Penalty Centre shall, upon receipt of request, referred to in sub-clauses (a) or (b) of....
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....Faceless Penalty Centre, it shall send such report to the penalty unit, and where no such report is received, inform the penalty unit; ^2[(xv) the penalty unit shall, after considering the material on record including response furnished, if any, as referred to in clauses (viii), (x) and (xii) or report, if any, as referred to in clause (xiv), propose for,-- (a) imposition of the penalty and prepare a penalty imposition proposal for imposition of such penalty; (b) non-imposition of the penalty, for reasons to be recorded in writing, and send the penalty imposition proposal or reasons, as the case may be, to the National Faceless Penalty Centre; (xvi) the National Faceless Penalty Centre, in accord....
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.... receiving the review report under clause (xix), forward the same to the penalty unit which had proposed the penalty imposition proposal or reasons for non-imposition of penalty, as the case may be; (xxi) the penalty unit shall, after considering such review report, accept or reject some or all of the modifications proposed therein and after recording reasons in case of rejection of such modifications, pass the order imposing penalty or drop the penalty proceedings, as the case may be, and serve the order imposing penalty or intimation for dropping penalty proceedings, as the case may be, on the assessee through the National Faceless Penalty Centre; (xxii) where an order imposing penalty or intimation for dropping....
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....and send the proposal along with such draft order or reasons, as the case may be, to the National Faceless Penalty Centre; (xvi) the National Faceless Penalty Centre shall examine the proposal, as referred to in clause (xv), in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide, - (a) in a case where imposition of penalty has been proposed, to pass the penalty order as per draft order referred to in sub-clause (a) of clause (xv), and serve a copy thereof upon the assessee or any other person, as the case may be; or (b) in a case where non-imposition of penalty has been proposed, not to impose penalty under intimation to the asse....