https://www.taxtmi.com/caselaws?id=191297 Section 28 penalty could be imposed where concealment or inaccurate particulars were detected in proceedings under the Act, provided the assessee was given a reasonable opportunity of being heard before the penalty order was made. The court held that sub-section (3) does not require a show-cause notice or hearing to precede completion of the assessment, and the opportunity to be heard may validly follow assessment if concealment is discovered during those proceedings. This position applied equally to the Income-tax Officer, the Appellate Assistant Commissioner and the Appellate Tribunal. en-us Mon, 17 Jan 1944 00:00:00 +0630 Wed, 29 Mar 2017 16:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191297 Section 28 penalty could be imposed where concealment or inaccurate particulars were detected in proceedings under the Act, provided the assessee was given a reasonable opportunity of being heard before the penalty order was made. The court held that sub-section (3) does not require a show-cause notice or hearing to precede completion of the assessment, and the opportunity to be heard may validly follow assessment if concealment is discovered during those proceedings. This position applied equally to the Income-tax Officer, the Appellate Assistant Commissioner and the Appellate Tribunal. Case-Laws Income Tax Mon, 17 Jan 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=191297