Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART X PENALTY

From: 2023-07-01 - To: 0000-00-00 1[***] _________________________________________ 1-Section 190 was omitted vide the Finance Act, 2010 (XVI of 2010). At the time of omission section 190 was as under:- “190 Imposition of penalty.-(1) No penalty may be imposed under this Part on any person unless the person is given a reasonable opportunity of being heard. (2) Subject to sub-section (3), the imposition of a penalty under this Part shall be without prejudice to any other liability incurred by the person under this Ordinance. (3) The imposition of a penalty in relation to an act or omission shall be an alternative to prosecution under Part XI of this Chapter. (4) If a penalty has been paid under this Part and the Commissioner institutes a prosecution proceeding under Part XI of this Chapter in respect of the same act or omission, the Commissioner shall refund the amount of penalty paid, and the penalty shall not be payable unless the prosecution is withdrawn. i[(5) A penalty under sections 182, 183, 185, 186 and 187 shall be imposed by the Commissioner.] (6) The provisions of Parts III and IV of this Chapter shall apply to an assessment of penalty as if it were an assessment of tax.” i. Sub-section (5) substituted by the Finance Act, 2003 (I of 2003 assented on 16th June, 2003). At the time of substitution sub-section (5) was as under:- “(5) The Commissioner shall make an assessment of any penalty imposed under this Part in accordance with the provisions of Part II of this Chapter as if the penalty were tax.” 2-Clause (a) was substituted vide the Finance Act, 2003 (I of 2003), (Assented on 16th June, 2003). At the time of substitution clause (a) was as under:-- “(a) furnish a return of income as required under section 114 or a wealth statement as required under section 116;” From: 2010-07-01 - To: 2023-06-30 1[***] _________________________________________________________ 1-Section 190 was omitted vide the Finance Act, 2010 (XVI of 2010). At the time of omission section 190 was as under:- “190 Imposition of penalty.-(1) No penalty may be imposed under this Part on any person unless the person is given a reasonable opportunity of being heard. (2) Subject to…