Section – 273B : Penalty not to be imposed in certain cases
March 7, 2018
Section – 275 : Bar of limitation for imposing penalties
March 7, 2018

Section – 274 : 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.

(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.

Leave a Reply

Your email address will not be published. Required fields are marked *

3 + 6 =

Stay Connected

Never miss out on what’s new in GST,
Accounting, TDS, and Tax compliance.

Subscribe to our newsletter.

Connect with us on WhatsAapp.






Want to know more about HostBooks?

We'll help you out!






86 − 85 =
Please contact me by: