https://www.taxtmi.com/caselaws?id=6699 A successor Income-tax Officer may complete penalty proceedings without granting a fresh oral hearing where the assessee has already filed a written objection and has not asked for rehearing after the transfer of the officer. The text states that the material before the successor was the written representation alone, with no established oral submission after commencement of the proceedings. On that basis, the requirements of sections 28(3) and 5(7C) were treated as satisfied, and a fresh opportunity of being heard was not mandatory. The stated ratio is that, in such circumstances, the successor officer can decide the penalty matter on the existing record. en-us Fri, 03 Jun 1966 00:00:00 +0530 Sun, 01 Feb 2009 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6699 A successor Income-tax Officer may complete penalty proceedings without granting a fresh oral hearing where the assessee has already filed a written objection and has not asked for rehearing after the transfer of the officer. The text states that the material before the successor was the written representation alone, with no established oral submission after commencement of the proceedings. On that basis, the requirements of sections 28(3) and 5(7C) were treated as satisfied, and a fresh opportunity of being heard was not mandatory. The stated ratio is that, in such circumstances, the successor officer can decide the penalty matter on the existing record. Case-Laws Income Tax Fri, 03 Jun 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6699