(4)No order under this section shall be passed by any income-tax authority referred to in sub-section (3) unless the person on whom the penalty is proposed to be imposed is given an opportunity of being heard in the matter by such authority.Explanation. - In this section, "income-tax authority" includes a Director General, Director, [Joint Director] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , " Deputy Commissioner" and " Assistant Director" , respectively (w.e.f. 1.10.1998).] and an [Joint Director] [<SPAN class=amd1><A TITLE =] ">[Assistant Director or Deputy Director] while exercising the powers vested in a Court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the matters specified in sub-section (1) of section 131.
