https://www.taxtmi.com/caselaws?id=64520 The Tribunal allowed the appeals of the assessee and canceled the penalties for the assessment years 1982-83, 1983-84, and 1984-85 imposed under section 18(1)(a) of the W.T. Act, 1957. The assessments were deemed invalid due to the violation of the High Court's orders, the improper issuance of penalty notices under the wrong provisions, the lack of adequate opportunity for hearing, and the applicability of amnesty provisions. Protective penalties were also deemed impermissible in law. en-us Wed, 27 Aug 1997 00:00:00 +0530 Tue, 08 Feb 2011 13:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64520 The Tribunal allowed the appeals of the assessee and canceled the penalties for the assessment years 1982-83, 1983-84, and 1984-85 imposed under section 18(1)(a) of the W.T. Act, 1957. The assessments were deemed invalid due to the violation of the High Court's orders, the improper issuance of penalty notices under the wrong provisions, the lack of adequate opportunity for hearing, and the applicability of amnesty provisions. Protective penalties were also deemed impermissible in law. Case-Laws Income Tax Wed, 27 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64520