https://www.taxtmi.com/caselaws?id=28311 The High Court upheld the validity of the penalty order imposed by the Income-tax Officer for non-payment of advance tax demanded for the assessment year 1965-66. The Court found that the notice issued by the Officer complied with procedural requirements, providing the assessee with a reasonable opportunity to show cause for non-payment. While ruling in favor of the Revenue, the Court directed the Tribunal to address all grounds for penalty invalidation raised by the Appellate Assistant Commissioner that were not considered previously. The matter was remitted to the Tribunal for further adjudication on the remaining contentions. en-us Tue, 07 Sep 1982 00:00:00 +0530 Sat, 20 Feb 2010 12:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28311 The High Court upheld the validity of the penalty order imposed by the Income-tax Officer for non-payment of advance tax demanded for the assessment year 1965-66. The Court found that the notice issued by the Officer complied with procedural requirements, providing the assessee with a reasonable opportunity to show cause for non-payment. While ruling in favor of the Revenue, the Court directed the Tribunal to address all grounds for penalty invalidation raised by the Appellate Assistant Commissioner that were not considered previously. The matter was remitted to the Tribunal for further adjudication on the remaining contentions. Case-Laws Income Tax Tue, 07 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28311