https://www.taxtmi.com/caselaws?id=25019 The court directed the Income-tax Appellate Tribunal to refer specific questions of law for the court's decision, emphasizing the importance of resolving conflicting interpretations of the law regarding the continuation of penalty proceedings by a successor Income-tax Officer without providing a fresh opportunity for the assessee to be heard. The judgment underscores the significance of procedural fairness and adherence to legal principles in penalty imposition under the Income-tax Act. en-us Fri, 12 Jun 1987 00:00:00 +0530 Sat, 23 Jan 2010 17:52:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25019 The court directed the Income-tax Appellate Tribunal to refer specific questions of law for the court's decision, emphasizing the importance of resolving conflicting interpretations of the law regarding the continuation of penalty proceedings by a successor Income-tax Officer without providing a fresh opportunity for the assessee to be heard. The judgment underscores the significance of procedural fairness and adherence to legal principles in penalty imposition under the Income-tax Act. Case-Laws Income Tax Fri, 12 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25019