Undr section 274 in rulls
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
13 December 2018
SIR JANKARI LENA HAI 274 KE BARE ME
14 December 2018
274. (1) इस अध्याय के अधीन शास्ति अधिरोपित करने वाला कोर्इ आदेश तब तक नहीं किया जाएगा जब तक निर्धारिती की सुनवार्इ न हो जाए या उसे सुने जाने का युक्तियुक्त अवसर न दे दिया गया हो।
(2) इस अध्याय के अधीन शास्ति अधिरोपित करने वाला कोर्इ आदेश–
(क) जहां शास्ति दस हजार रुपए से अधिक है, वहां आय-कर अधिकारी द्वारा,
(ख) जहां शास्ति बीस हजार रुपए से अधिक है, वहां सहायक आयुक्त या उपायुक्त द्वारा,
संयुक्त आयुक्त के पूर्व अनुमोदन से ही किया जाएगा, अन्यथा नहीं।
(3) आय-कर प्राधिकारी इस अध्याय के अधीन शास्ति अधिरोपित करने वाला आदेश किए जाने पर उसकी एक प्रति तत्काल निर्धारण अधिकारी को भेजेगा, जब तक कि वह स्वयं निर्धारण अधिकारी न हो।
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.
(3) An income-tax authority on making an order under this Chapter imposing a penalty, unless he is himself the Assessing Officer, shall forthwith send a copy of such order to the Assessing Officer.
prateek63@yahoo.co.in
(2) इस अध्याय के अधीन शास्ति अधिरोपित करने वाला कोर्इ आदेश–
(क) जहां शास्ति दस हजार रुपए से अधिक है, वहां आय-कर अधिकारी द्वारा,
(ख) जहां शास्ति बीस हजार रुपए से अधिक है, वहां सहायक आयुक्त या उपायुक्त द्वारा,
संयुक्त आयुक्त के पूर्व अनुमोदन से ही किया जाएगा, अन्यथा नहीं।
(3) आय-कर प्राधिकारी इस अध्याय के अधीन शास्ति अधिरोपित करने वाला आदेश किए जाने पर उसकी एक प्रति तत्काल निर्धारण अधिकारी को भेजेगा, जब तक कि वह स्वयं निर्धारण अधिकारी न हो।
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.
(3) An income-tax authority on making an order under this Chapter imposing a penalty, unless he is himself the Assessing Officer, shall forthwith send a copy of such order to the Assessing Officer.
prateek63@yahoo.co.in
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