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Procedure.
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....he prior approval of the Joint Commissioner- (a) where the penalty exceeds Rs.10000, by the Income-tax Officer; (b) where the penalty exceeds Rs.20000, by the Assistant Commissioner or Deputy Commissioner. (3) An income-tax authority on making an order under this Chapter imposing a penalty, unless he himself is the Assessing Officer, shall send a copy of the order to the Asses....
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