https://www.taxtmi.com/caselaws?id=22655 The Court held that penalty orders under Sections 271(1)(a) and 271(1)(c) of the Income-tax Act were invalid as the successor-Income-tax Officer failed to inform the assessee of his intention to continue the proceedings and did not provide a fresh opportunity to be heard. The Court affirmed the cancellations of the penalty orders by the Appellate Assistant Commissioner, emphasizing the importance of complying with Section 129 and ensuring the assessee's right to a rehearing. The Court ruled in favor of the assessee, ordering the proceedings to be restored to the stage before the orders were passed. en-us Tue, 05 Mar 1991 00:00:00 +0530 Sat, 12 Dec 2009 11:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22655 The Court held that penalty orders under Sections 271(1)(a) and 271(1)(c) of the Income-tax Act were invalid as the successor-Income-tax Officer failed to inform the assessee of his intention to continue the proceedings and did not provide a fresh opportunity to be heard. The Court affirmed the cancellations of the penalty orders by the Appellate Assistant Commissioner, emphasizing the importance of complying with Section 129 and ensuring the assessee's right to a rehearing. The Court ruled in favor of the assessee, ordering the proceedings to be restored to the stage before the orders were passed. Case-Laws Income Tax Tue, 05 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22655