https://www.taxtmi.com/caselaws?id=13609 Penalty under section 36(2) of the Assam Agricultural Income-tax Act, 1939 cannot be imposed unless the assessee is first heard or given a reasonable opportunity of being heard. Mere demand letters do not satisfy the statutory requirement of a show-cause notice for penalty, and the power is discretionary rather than automatic on default. On the facts, no separate notice or hearing before levy was shown, so the penalty was invalid and liable to be quashed. en-us Thu, 16 Aug 2007 00:00:00 +0530 Tue, 30 Dec 2014 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13609 Penalty under section 36(2) of the Assam Agricultural Income-tax Act, 1939 cannot be imposed unless the assessee is first heard or given a reasonable opportunity of being heard. Mere demand letters do not satisfy the statutory requirement of a show-cause notice for penalty, and the power is discretionary rather than automatic on default. On the facts, no separate notice or hearing before levy was shown, so the penalty was invalid and liable to be quashed. Case-Laws Indian Laws Thu, 16 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13609