https://www.taxtmi.com/caselaws?id=434767 The High Court of Gujarat set aside the penalty order under section 271(1)(c) of the Income Tax Act, 1961 for Assessment Year 2010-11 due to the lack of adequate opportunity for the petitioner to be heard. The Court found that providing less than 24 hours for a response and disregarding the request for adjournment amounted to a violation of natural justice principles. The Court granted relief by quashing the penalty order and directing a fair hearing process to be conducted within eight weeks, emphasizing the importance of adhering to procedural fairness in such proceedings. en-us Mon, 06 Feb 2023 00:00:00 +0530 Fri, 03 Mar 2023 08:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434767 The High Court of Gujarat set aside the penalty order under section 271(1)(c) of the Income Tax Act, 1961 for Assessment Year 2010-11 due to the lack of adequate opportunity for the petitioner to be heard. The Court found that providing less than 24 hours for a response and disregarding the request for adjournment amounted to a violation of natural justice principles. The Court granted relief by quashing the penalty order and directing a fair hearing process to be conducted within eight weeks, emphasizing the importance of adhering to procedural fairness in such proceedings. Case-Laws Income Tax Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434767