Procedure
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) 1[* * *]
(3) An Appellate Assistant Commissioner 2[or a Commissioner (Appeals)] on making an order under this Chapter imposing a penalty, shall forthwith send a copy of the same to the Income-tax Officer.
1. Omitted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. Earlier, sub-section (2) was amended by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.
2. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
[AS AMENDED BY THE FINANCE ACT, 1986]