Penalty proceedings

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h the National Faceless Appeal Centre for initiation of any penalty proceedings calling upon the appellant to show cause as to why penalty should not be imposed upon him under the relevant provisions of the Act. (2) The National Faceless Appeal Centre shall, upon receipt of notice under sub-paragraph (1), serve the same on the appellant or any other person, as the case may be. (3) The appell .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g the response furnished, if any, by the appellant or any other person, as the case may be, - (a) prepare a penalty order and send a copy of such order after digitally signing the same to the National Faceless Appeal Centre; or (b) drop the penalty after recording reasons, under intimation to the National Faceless Appeal Centre. (6) In a case where the Commissioner (Appeals) has dropped t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X