(4)Any penalty imposable under sub-section (1) or (2) shall be imposed—(a)if the contravention, failure or default for which such penalty is imposable occurs in the course of any proceeding before an income-tax authority not below the rank of Joint Director or a Joint Commissioner, by such income-tax authority;(b)in a case falling under sub-section (1)(d), by the income-tax authority who had issued the notice or direction referred to therein;(c)in a case falling under sub-section (2)(f), by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner; and(d)in any other case, by the Joint Director or the Joint Commissioner.
