https://www.taxtmi.com/caselaws?id=67116 Penalty proceedings require valid service of notice and a real opportunity to be heard; service on an unauthorised person, followed by immediate hearing on the same day, was treated as merely formal and insufficient. On that basis, the penalty orders were stated to be unsustainable, except in one specified instance. The text also states that while direct assessment of a minor may be permissible in some cases, penalty proceedings against a minor must be conducted through a guardian. A penalty imposed directly on an unrepresented minor was described as a nullity and liable to be cancelled. en-us Tue, 30 Oct 1990 00:00:00 +0530 Wed, 09 Mar 2011 11:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67116 Penalty proceedings require valid service of notice and a real opportunity to be heard; service on an unauthorised person, followed by immediate hearing on the same day, was treated as merely formal and insufficient. On that basis, the penalty orders were stated to be unsustainable, except in one specified instance. The text also states that while direct assessment of a minor may be permissible in some cases, penalty proceedings against a minor must be conducted through a guardian. A penalty imposed directly on an unrepresented minor was described as a nullity and liable to be cancelled. Case-Laws Income Tax Tue, 30 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67116