Section 274. Procedure

274. Procedure. —(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. 18[(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[19] [Assistant Commissioner or Deputy Commissioner], where the penalty exceeds twenty thousand rupees, except with the prior approval of the[20] [Joint Commissioner]. 21[(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.] 1. Ins. by Act 46 of 1986, s. 26 (w.e.f. 10-9-1986). 2. Ins. by Act 3 of 1989, s. 57 (w.e.f. 1-4-1989). 3. Subs. by Act 4 of 1988, s. 114 for "section 270, clause (a) and clause (b) of sub-section (1) of section 271, section 271A, section 271B, sub-section (2), of section 272A, sub-section (1) of section 272AA, sub-section (1) of section 272B" (w.e.f. 1-4-1989). 4. Ins. by Act 14 of 2001, s. 94 (w.e.f. 1-4-2002). 5. Ins. by Act 12 of 1990, s. 50 (w.e.f. 1-4-1990). 6. Subs. by Act 21 of 2006, s. 55, for "section 271C" (w.e.f. 1-4-2007). 7. Subs. by Act 23 of 2004, s. 59, for "section 271F" (w.e.f. 1-4-2005). Earlier the quoted words were inserted by 26 of 1997, s. 55 (w.e.f. 1-4-1997). 8. Subs by Act 18 of 2005, s. 61, for "section 271FA" (w.e.f. 1-4-2006). 9. Subs. by Act 20 of 2015, s. 77, for "section 271FB, section 271G" (w.e.f. 1-4-2016). Earlier "section 271G" inserted by Act 14 of 2001, s. 94 (w.e.f. 1-4-2002). 10. Ins. by Act 28 of 2016, s. 108 (w.e.f. 1-4-2017). 11. Ins. by Act 23 of 2012, s. 105 (w.e.f. 1-7-2012). 12. Ins. by Act 20 of 2015, s. 77 (w.e.f. 1-6-2015). 13. Ins. by Act 7 of 2017, s. 88 (w.e.f. 1-4-2017). 14. Subs. by Act 11 of 1987, s. 69, for "section 272B or" (w.e.f. 1-4-1987). 15. Ins. by Act 20 of 2002, s. 106 (w.e.f. 1-6-2002). 16. Subs. by Act 21 of 2006, s. 55 for "sub-section (1) of section 272BB" (w.e.f. 1-6-2006). 17. Subs. by Act 20 of 2002, s. 106 for "section 272BB or" (w.e.f. 1-6-2002). 18. Ins. by Act 4 of 1988, s. 115 (w.e.f. 1-4-1989). Earlier it was amended by Act of 42 of 1970, s. 49 (w.e.f. 1-4-1971) and later omitted by act 41 of 1975, s. 65 (w.e.f. 1-4-1975). 19. Subs. by Act 21 of 1998, s. 3, for "Assistant Commissioner" (w.e.f. 1-10-1998). 20. Subs by s. 3, ibid, for "Deputy Commissioner" (w.e.f. 1-10-1998). 21. Subs. by Act 4 of 1988, s. 115, for sub-section (3) (w.e.f. 1-4-1987). Earlier it was amended by Act 29 of 1977, s. 19 (w.e.f. 10-7-1978).