https://www.taxtmi.com/caselaws?id=6861 Where penalty proceedings under the Indian Income-tax Act, 1922 had been initiated by one Income-tax Officer and the assessee filed only a written reply without appearing or seeking rehearing, the successor Income-tax Officer could continue the matter from the stage left by the predecessor and act on the existing record. A fresh opportunity of showing cause was required only where the assessee had exercised the statutory right to rehearing or where the proceeding had moved beyond mere written objections. On those facts, no further notice was necessary before imposing penalty. en-us Mon, 10 Apr 1967 00:00:00 +0530 Fri, 06 Feb 2009 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6861 Where penalty proceedings under the Indian Income-tax Act, 1922 had been initiated by one Income-tax Officer and the assessee filed only a written reply without appearing or seeking rehearing, the successor Income-tax Officer could continue the matter from the stage left by the predecessor and act on the existing record. A fresh opportunity of showing cause was required only where the assessee had exercised the statutory right to rehearing or where the proceeding had moved beyond mere written objections. On those facts, no further notice was necessary before imposing penalty. Case-Laws Wealth-tax Mon, 10 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6861