Report No. 12

283. Procedure.-

(1) No order imposing a penalty under this Chapter shall be made unless the assessee or the partner or the other person on whom the penalty is sought to be imposed, as the case may be, has been heard, or has been given a reasonable opportunity of being heard.

[Section 28(3)]

(2) The Income-tax Officer shall not impose any penalty under section 280 [section 28(1) or 28(1) or (2)] or section 282 [18A(9)] without the previous approval of the Inspecting Assistant Commissioner.

[Section 28(6)]

(3) An Appellate Assistant Commissioner, on making an order under section 280 [28(1) or (2)], shall forthwith send a copy of the same to the Income-tax Officer.

[Section 28(5)]