https://www.taxtmi.com/caselaws?id=71120 The Appellate Tribunal ruled in favor of the assessee in a case concerning penalties for delay in filing income tax returns and failure to estimate advance tax payable. The Tribunal emphasized the importance of natural justice principles, stating that the successor Income Tax Officer (ITO) must afford the assessee a reasonable opportunity to be heard before imposing penalties. As the successor ITO did not provide such notice or opportunity in this case, the Tribunal held that there was a violation of natural justice principles and subsequently canceled the penalty orders, allowing the appeals filed by the assessee. en-us Sat, 19 Nov 1977 00:00:00 +0530 Thu, 21 Apr 2011 14:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71120 The Appellate Tribunal ruled in favor of the assessee in a case concerning penalties for delay in filing income tax returns and failure to estimate advance tax payable. The Tribunal emphasized the importance of natural justice principles, stating that the successor Income Tax Officer (ITO) must afford the assessee a reasonable opportunity to be heard before imposing penalties. As the successor ITO did not provide such notice or opportunity in this case, the Tribunal held that there was a violation of natural justice principles and subsequently canceled the penalty orders, allowing the appeals filed by the assessee. Case-Laws Income Tax Sat, 19 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71120