Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART X PENALTY

From: 2023-07-01 - To: 0000-00-00 (2) The penalties specified under sub-section (1) shall be applied in a consistent manner and no penalty shall be payable unless an order in writing is passed by the Commissioner, Commissioner (Appeals) or the Appellate Tribunal after providing an opportunity of being heard to the person concerned…