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Show cause before assessment order or after it?

(Querist) 24 December 2012 This query is : Resolved 
In our case under sec 148 Income tax Act,AO has sent by post both Assessment order as well as penalty showcause u/s 271,274 ITAct to us.Now the penalty showcause shows a forthcoming date as opportunity of hearing against penalty levied.How can the assessment order be final then?
Has the AO erred by not giving penalty showcause and hearing before making final assessment order?
C. P. CHUGH (Expert) 19 January 2013
Assessment and Penalty Proceedings are different and independent one. AO is very much right in finalising the Assessment and intiating Penalty Proceeding by issuing Show Cause Notice.


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