Companies (Profits) Surtax Act, 1964
Section 10: Opportunity of being heard
No order imposing a penalty under section 9 [or section 9A] shall be made unless the assessee has been given a reasonable opportunity of being heard.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 10
No Supreme Court judgment in our database cites this section yet.