https://www.taxtmi.com/caselaws?id=28057 The High Court held that the Tribunal erred in setting aside the penalty imposed by the Income Tax Appellate Commissioner due to inadequate opportunity provided to the non-applicant. It was determined that the sufficiency of the opportunity granted was a factual matter. The Court directed the Tribunal to refer the legal question regarding the expiration of the time limit for imposing the penalty back to the High Court for resolution, while parties were instructed to bear their own costs. en-us Thu, 21 Oct 1982 00:00:00 +0530 Wed, 17 Feb 2010 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28057 The High Court held that the Tribunal erred in setting aside the penalty imposed by the Income Tax Appellate Commissioner due to inadequate opportunity provided to the non-applicant. It was determined that the sufficiency of the opportunity granted was a factual matter. The Court directed the Tribunal to refer the legal question regarding the expiration of the time limit for imposing the penalty back to the High Court for resolution, while parties were instructed to bear their own costs. Case-Laws Income Tax Thu, 21 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28057