https://www.taxtmi.com/caselaws?id=289587 The High Court ruled that issuing a fresh notice under Section 28(3) of the Income-tax Act for penalty proceedings was not necessary. The Court clarified that the notice requirement for penalty proceedings was not a legal mandate but emphasized the importance of providing the assessee with a reasonable opportunity to be heard. Since the assessee did not raise any plea regarding being unheard during the proceedings, the Court declined to address the issue further. Ultimately, the Court ruled against the assessee, upholding the penalty imposed under Section 28(1)(c) after a fresh assessment. en-us Mon, 25 Mar 1957 00:00:00 +0530 Mon, 19 Jul 2021 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289587 The High Court ruled that issuing a fresh notice under Section 28(3) of the Income-tax Act for penalty proceedings was not necessary. The Court clarified that the notice requirement for penalty proceedings was not a legal mandate but emphasized the importance of providing the assessee with a reasonable opportunity to be heard. Since the assessee did not raise any plea regarding being unheard during the proceedings, the Court declined to address the issue further. Ultimately, the Court ruled against the assessee, upholding the penalty imposed under Section 28(1)(c) after a fresh assessment. Case-Laws Income Tax Mon, 25 Mar 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289587