https://www.taxtmi.com/caselaws?id=24424 Where penalty proceedings for late filing of wealth-tax returns were preceded by a hearing and a reasonable opportunity to explain the delay, cancellation of the penalty on the ground of breach of natural justice was not justified. The assessee had been heard by the appellate authority and by the Wealth-tax Officer, and the explanation for delay was not accepted. On that basis, the Tribunal's view that the penalty orders lacked reasons and offended natural justice was rejected, and the penalties were sustained. en-us Tue, 12 Jan 1988 00:00:00 +0530 Tue, 19 Jan 2010 18:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24424 Where penalty proceedings for late filing of wealth-tax returns were preceded by a hearing and a reasonable opportunity to explain the delay, cancellation of the penalty on the ground of breach of natural justice was not justified. The assessee had been heard by the appellate authority and by the Wealth-tax Officer, and the explanation for delay was not accepted. On that basis, the Tribunal's view that the penalty orders lacked reasons and offended natural justice was rejected, and the penalties were sustained. Case-Laws Wealth-tax Tue, 12 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24424