https://www.taxtmi.com/caselaws?id=27662 In penalty proceedings under the Income-tax Act, the High Court treated the referred questions on penalty notices and limitation as unnecessary because the assessee had already been given notice and the Tribunal had directed a full opportunity of hearing on the defaults and the cause shown. The Court noted that the remand would allow the Appellate Assistant Commissioner to examine the matter on merits, so the reference questions were effectively academic. It declined to answer the questions and sent the matter back to the Tribunal for implementation of the earlier remand directions. en-us Tue, 03 Jan 1984 00:00:00 +0530 Mon, 15 Feb 2010 12:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27662 In penalty proceedings under the Income-tax Act, the High Court treated the referred questions on penalty notices and limitation as unnecessary because the assessee had already been given notice and the Tribunal had directed a full opportunity of hearing on the defaults and the cause shown. The Court noted that the remand would allow the Appellate Assistant Commissioner to examine the matter on merits, so the reference questions were effectively academic. It declined to answer the questions and sent the matter back to the Tribunal for implementation of the earlier remand directions. Case-Laws Income Tax Tue, 03 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27662