https://www.taxtmi.com/caselaws?id=71741 Penalty proceedings under section 271(1)(c) could not be completed by a successor assessing officer without granting a further hearing where the assessee had already been heard and had no notice of the change in incumbent; the penalty order was therefore unsustainable. The appellate authority's powers in penalty matters were confined to those specifically conferred by statute, and section 251 did not authorise a general power to set aside and remit the penalty order. The cancellation of the penalties was accordingly upheld, and the departmental appeals failed. en-us Fri, 25 Jun 1982 00:00:00 +0530 Tue, 26 Apr 2011 17:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71741 Penalty proceedings under section 271(1)(c) could not be completed by a successor assessing officer without granting a further hearing where the assessee had already been heard and had no notice of the change in incumbent; the penalty order was therefore unsustainable. The appellate authority's powers in penalty matters were confined to those specifically conferred by statute, and section 251 did not authorise a general power to set aside and remit the penalty order. The cancellation of the penalties was accordingly upheld, and the departmental appeals failed. Case-Laws Income Tax Fri, 25 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71741