{"id":4919,"date":"2018-03-07T16:40:17","date_gmt":"2018-03-07T11:10:17","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=4919"},"modified":"2018-03-07T16:40:17","modified_gmt":"2018-03-07T11:10:17","slug":"section-274-procedure","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/income-tax-act-1961\/section-274-procedure\/","title":{"rendered":"Section &#8211; 274 : Procedure"},"content":{"rendered":"<p>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.<\/p>\n<p>(2) No order imposing a penalty under this Chapter shall be made\u2014<\/p>\n<p> (a)\tby the Income-tax Officer, where the penalty exceeds ten thousand rupees;<\/p>\n<p> (b)\tby the Assistant Commissioner or Deputy Commissioner, where the penalty exceeds twenty thousand rupees,<\/p>\n<p>except with the prior approval of the Joint Commissioner.<\/p>\n<p>(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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>274. (1) No order imposing a penalty under this Chapter shall be made unless the<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5851,446],"tags":[],"yst_prominent_words":[814,808,380,3798,5980,5301,5979,5441,480,813,3644,5978,5440,360,5977,5976,2715],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/4919"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=4919"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/4919\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=4919"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=4919"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=4919"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=4919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}