https://www.taxtmi.com/caselaws?id=21616 Deletion of penalty under the Wealth-tax Act was examined in the context of whether the successor assessing authority had given the assessee a fresh opportunity of hearing. The Tribunal found, as a factual matter, that no notice of hearing was issued before the penalty order, leaving the assessee unable to present his case. On that basis, the Court treated the issue as one of factual appreciation rather than a substantial question of law under section 27(3), and held that no reference was warranted. The approach was consistent with natural justice, including audi alteram partem. en-us Fri, 28 Feb 1992 00:00:00 +0530 Wed, 25 Nov 2009 17:50:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21616 Deletion of penalty under the Wealth-tax Act was examined in the context of whether the successor assessing authority had given the assessee a fresh opportunity of hearing. The Tribunal found, as a factual matter, that no notice of hearing was issued before the penalty order, leaving the assessee unable to present his case. On that basis, the Court treated the issue as one of factual appreciation rather than a substantial question of law under section 27(3), and held that no reference was warranted. The approach was consistent with natural justice, including audi alteram partem. Case-Laws Wealth-tax Fri, 28 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21616