Section 274 — Procedure.

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.]

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