https://www.taxtmi.com/caselaws?id=36690 The court upheld the jurisdiction of the IAC, Range XXII, to proceed with penalty proceedings and the validity of the transfer of cases under Section 123 of the Income Tax Act. It was determined that the IAC had the authority to issue penalty notices and that procedural fairness was maintained. The appeal was allowed, the previous judgment and order were set aside, and the application under Article 226 was dismissed without costs. en-us Tue, 10 Jul 1979 00:00:00 +0530 Wed, 24 Mar 2010 10:33:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36690 The court upheld the jurisdiction of the IAC, Range XXII, to proceed with penalty proceedings and the validity of the transfer of cases under Section 123 of the Income Tax Act. It was determined that the IAC had the authority to issue penalty notices and that procedural fairness was maintained. The appeal was allowed, the previous judgment and order were set aside, and the application under Article 226 was dismissed without costs. Case-Laws Income Tax Tue, 10 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36690