Income Tax
Offences will be thru Faceless Penalty Centres after
Show Cause Notice and Penalty Initiation Proceedings
·
Penalty
Centers take view and issue another Notice
·
Penalty,
if any, may be followed by Penalty Review
·
Penalty
Centre may Rectify Mistakes
·
Appeals
to Lie with Appeal Centre or Commissioner Appeals
·
Communication
only through Electronic Mode
·
No
Personal Appearance
·
No
Time Schedules Prescribed
[CBDT Notification S.O. 117(E) dated 12 January
2021]