https://www.taxtmi.com/caselaws?id=285205 In penalty proceedings under the Indian Income-tax Act, 1922, a successor Income-tax Officer may continue the matter from the stage left by a predecessor where the assessee has already received a reasonable opportunity of hearing and has only placed written submissions on record. If the assessee does not seek reopening of the proceeding, section 5(7C) permits the successor to decide the case on the existing material, and natural justice does not require a fresh oral hearing in such circumstances. The position is different where further hearing or evidence is necessary, but not on these facts. en-us Thu, 04 Jul 1963 00:00:00 +0530 Thu, 02 Jan 2020 12:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285205 In penalty proceedings under the Indian Income-tax Act, 1922, a successor Income-tax Officer may continue the matter from the stage left by a predecessor where the assessee has already received a reasonable opportunity of hearing and has only placed written submissions on record. If the assessee does not seek reopening of the proceeding, section 5(7C) permits the successor to decide the case on the existing material, and natural justice does not require a fresh oral hearing in such circumstances. The position is different where further hearing or evidence is necessary, but not on these facts. Case-Laws Income Tax Thu, 04 Jul 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285205