LawgistThe Interest-tax Act
14Opportunity of being heard
No order imposing a penalty under section 12 or section 13 shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard.
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All sections
- 1 Short title and extent
- 2 Definitions
- 3 Tax authorities
- 4 Charge of tax
- 5 Scope of chargeable interest
- 6 Computation of chargeable interest
- 7 Return of chargeable interest
- 8 Assessment
- 9 Self-assessment
- 10 Interest escaping assessment
- 10A Time limit for completion of assessments and re-assessments
- 11 Advance payment of interest-tax
- 12 Interest for default in furnishing return of chargeable interest
- 12A Interest for default in payment of interest-tax in advance
- 12B Interest for deferment of interest-tax payable in advance
- 13 Penalty for concealment of chargeable interest
- 14 Opportunity of being heard
- 15 Appeals to the Commissioner (Appeals)
- 15A Omitted
- 16 Appeals to Appellate Tribunal
- 17 Rectification of mistakes
- 18 Interest-tax deductible in computing total income under the Income-tax Act
- 19 Revision of order prejudicial to revenue
- 20 Revision of orders by Commissioner
- 21 Application of provisions of Income-tax Act
- 22 Income-tax papers to be available for the purposes of this Act
- 23 Failure to comply with notices
- 24 False statements
- 25 Wilful attempt to evade tax, etc
- 26 Abetment of false returns, etc
- 26A Offences by credit institutions
- 26B Institution of proceedings and composition of offences
- 26C Power of credit institutions to vary certain agreements
- 27 Power to make rules
- 28 Power to exempt
- 29 Power to remove difficulty
- 30 Repealed
