Penalty levied under section 221

This query is : Resolved 

10 January 2015 before imposing penalty its mentioned to give reasonable opportunity of being heared... hw this opportunity given????any show cause or any other way...pls reply urgent matter....

10 January 2015 The AO has to issue a letter to the assessee asking to show cause and explain as to why penalty u/s. 221(1)shall not be imposed.


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