https://www.taxtmi.com/caselaws?id=11970 The High Court partially allowed the appeal in a case involving penalties and additions to income imposed on a partnership firm for unexplained silver found during a search. The court quashed the proceedings due to the Department's failure to provide a hearing before prosecution. Despite finding the single judge's decision untenable, the court did not revive the prosecution considering penalty deletion and the age of the offense. The judgment addressed issues of quashing penalties, rejection of waiver applications, entitlement to a show cause notice before prosecution, ultimately partly allowing the appeal. en-us Thu, 14 Nov 2002 00:00:00 +0530 Sun, 14 Feb 2010 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11970 The High Court partially allowed the appeal in a case involving penalties and additions to income imposed on a partnership firm for unexplained silver found during a search. The court quashed the proceedings due to the Department's failure to provide a hearing before prosecution. Despite finding the single judge's decision untenable, the court did not revive the prosecution considering penalty deletion and the age of the offense. The judgment addressed issues of quashing penalties, rejection of waiver applications, entitlement to a show cause notice before prosecution, ultimately partly allowing the appeal. Case-Laws Income Tax Thu, 14 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11970