Section 471 Income Tax Act 2025
Procedure.
471. (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 without the prior approval of the Joint Commissioner—
| (a) | where the penalty exceeds ₹ 10000, by the Income-tax Officer; |
| (b) | where the penalty exceeds ₹ 20000, by the Assistant Commissioner or Deputy Commissioner. |
(3) An income-tax authority on making an order under this Chapter imposing a penalty, unless he himself is the Assessing Officer, shall send a copy of the order to the Assessing Officer.