TMI BlogProcedure.X X X X Extracts X X X X X X X X Extracts X X X X ..... the income-tax authority referred to in sub-section (13) of section 230, if the penalty is imposable under the said section; (b) the Assessing Officer, if the penalty is imposable under section 231; and (c) the income-tax authority before whom the default has been committed, if the penalty is imposable under section 232. (3) The notice referred to in sub-section (1) shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me-tax authority levying the penalty is in the rank of Assistant Commissioner or Deputy Commissioner. (6) Every order of penalty issued under this Chapter shall be accompanied by a notice of demand in respect of the amount of penalty imposed and such notice of demand shall be deemed to be a notice under section 162. - - statute, statutory provisions legislation, law, enactment, Acts, Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X
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