https://www.taxtmi.com/caselaws?id=7883 A successor income-tax authority may continue pending quasi-judicial penalty proceedings only if the assessee is informed of that continuation, because the statutory right to seek reopening or rehearing can be exercised only after such notice. The requirement of a reasonable opportunity of hearing under the penalty provision is not satisfied where the assessee is left unaware that the successor officer intends to proceed. In the absence of intimation, the continuation of proceedings is treated as contrary to the statutory scheme and the penalty order is vitiated. en-us Fri, 12 Sep 1969 00:00:00 +0530 Mon, 23 Mar 2009 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7883 A successor income-tax authority may continue pending quasi-judicial penalty proceedings only if the assessee is informed of that continuation, because the statutory right to seek reopening or rehearing can be exercised only after such notice. The requirement of a reasonable opportunity of hearing under the penalty provision is not satisfied where the assessee is left unaware that the successor officer intends to proceed. In the absence of intimation, the continuation of proceedings is treated as contrary to the statutory scheme and the penalty order is vitiated. Case-Laws Income Tax Fri, 12 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7883