Amendment status not verified — confirm the current text below against the official source.
(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 without the 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 Assessing Officer.