https://www.taxtmi.com/caselaws?id=37432 Where penalty proceedings are continued by a succeeding officer after a change in the assessing officer, a fresh notice is required to secure the assessee's statutory right of hearing. The Court applied the earlier binding construction of the corresponding predecessor provision and held that, without fresh notice from the new officer, the assessee may not be aware of the change or of the opportunity to exercise that right. Penalty proceedings were therefore unsustainable, and the revenue's request for a reference failed. en-us Tue, 28 Nov 1978 00:00:00 +0530 Mon, 29 Mar 2010 16:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37432 Where penalty proceedings are continued by a succeeding officer after a change in the assessing officer, a fresh notice is required to secure the assessee's statutory right of hearing. The Court applied the earlier binding construction of the corresponding predecessor provision and held that, without fresh notice from the new officer, the assessee may not be aware of the change or of the opportunity to exercise that right. Penalty proceedings were therefore unsustainable, and the revenue's request for a reference failed. Case-Laws Wealth-tax Tue, 28 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37432