Income-tax Act, 1961

Procedure.

274. (1) No order imposing a penalty under this Chapter shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard.

(2) No order imposing a penalty under this Chapter shall be made-

(a)	-	by the Income-tax Officer, where the penalty exceeds ten thousand rupees;
(b)	-	by the Assistant Commissioner or Deputy Commissioner, where the penalty exceeds twenty thousand rupees,

except with the prior approval of the Joint Commissioner.

(2A) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of imposing penalty under this Chapter so as to impart greater efficiency, transparency and accountability by-

(a)	-	eliminating the interface between the income-tax authority and the assessee or any other person to the extent technologically feasible;
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