https://www.taxtmi.com/caselaws?id=251014 When a disciplinary authority disagrees with an enquiry officer's favourable finding, it must first record tentative reasons for disagreement and communicate them to the delinquent officer before imposing punishment. This safeguard flows from natural justice and is separate from any second show cause notice on the proposed penalty. Failure to supply the reasons for disagreement denies a meaningful opportunity to respond, causes prejudice, and renders the punishment order vulnerable. The principle is that final adverse findings cannot be imposed on a different basis without prior notice and representation on the disagreement itself. en-us Thu, 04 Jul 2013 00:00:00 +0530 Tue, 02 Sep 2014 05:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251014 When a disciplinary authority disagrees with an enquiry officer's favourable finding, it must first record tentative reasons for disagreement and communicate them to the delinquent officer before imposing punishment. This safeguard flows from natural justice and is separate from any second show cause notice on the proposed penalty. Failure to supply the reasons for disagreement denies a meaningful opportunity to respond, causes prejudice, and renders the punishment order vulnerable. The principle is that final adverse findings cannot be imposed on a different basis without prior notice and representation on the disagreement itself. Case-Laws Indian Laws Thu, 04 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251014