Procedure

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..... authority referred to in sub-section (12) of section 224, if the penalty is imposable under the said section; (b) the Assessing Officer, if the penalty is imposable under section 225;and (c) the income-tax authority before whom the default has been committed, if the penalty is imposable under section 226. (3) The notice referred to in sub-section (1) shall be issued only during the pendency of any .....

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..... ns unpaid; (b) an appeal has been filed against any order made or intimation issued under this Code for the relevant financial year. (6) Every order or penalty issued under this Chapter shall be accompanied by a notice of demand in respect of the amount of penalty imposed and the notice of demand shall be deemed to be a notice under section 168. - - statute, statutory provisions legislation, law .....

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