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    <title>1996 (12) TMI 410 - SC Order</title>
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    <description>A succeeding Wealth-tax Officer was not required to issue a fresh notice before completing penalty proceedings where notice had already been issued by the original officer. The Court treated the earlier notice as sufficient for continuation of the same proceedings and held that the absence of a fresh notice by the successor did not vitiate the penalty order. It nevertheless declined to interfere on the facts and lapse of time, and the appeals were disposed of without interference.</description>
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      <title>1996 (12) TMI 410 - SC Order</title>
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      <description>A succeeding Wealth-tax Officer was not required to issue a fresh notice before completing penalty proceedings where notice had already been issued by the original officer. The Court treated the earlier notice as sufficient for continuation of the same proceedings and held that the absence of a fresh notice by the successor did not vitiate the penalty order. It nevertheless declined to interfere on the facts and lapse of time, and the appeals were disposed of without interference.</description>
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