(3)Any penalty imposable under sub-section (1) or sub-section (2) shall be imposed-(a)in a case where the contravention, failure or default in respect of which such penalty is imposable occurs in the course of any proceeding before an income-tax authority not lower in rank than a [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).] or a [Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , " Deputy Commissioner" and " Assistant Director" , respectively (w.e.f. 1.10.1998).], by such income-tax authority;(b)in a case falling under clause (f) of sub-section (2), by the Chief Commissioner or Commissioner; and(c)in any other case, by the [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).] or the [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).].
