https://www.taxtmi.com/caselaws?id=22622 The Income-tax Appellate Tribunal cancelled the penalty order under section 271(1)(a) of the Income-tax Act, 1961 due to a procedural issue regarding the issuance of a fresh show-cause notice by the successor-Income-tax Officer. The Tribunal held that the penalty order was correctly imposed without the need for a fresh show-cause notice, citing relevant provisions and previous decisions. The Tribunal ruled against the assessee, emphasizing the authority of the succeeding officer to continue proceedings based on previous actions if the assessee did not request a reopening. en-us Mon, 12 Nov 1990 00:00:00 +0530 Fri, 11 Dec 2009 15:43:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22622 The Income-tax Appellate Tribunal cancelled the penalty order under section 271(1)(a) of the Income-tax Act, 1961 due to a procedural issue regarding the issuance of a fresh show-cause notice by the successor-Income-tax Officer. The Tribunal held that the penalty order was correctly imposed without the need for a fresh show-cause notice, citing relevant provisions and previous decisions. The Tribunal ruled against the assessee, emphasizing the authority of the succeeding officer to continue proceedings based on previous actions if the assessee did not request a reopening. Case-Laws Income Tax Mon, 12 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22622