https://www.taxtmi.com/caselaws?id=39203 Penalty under section 41(1) of the Agricultural Income-tax Act, 1950 could not be imposed without prior notice and an opportunity of hearing. The provision required determination of default on the basis of service of demand, time for payment, and any appellate order, and the penalty power was discretionary and penal in character. Because the statutory scheme did not exclude natural justice, the assessee had to be allowed to explain the alleged default before the officer decided whether penalty should be levied and to what extent. The Tribunal was therefore right in treating the penalty as invalidly levied. en-us Thu, 11 Sep 1975 00:00:00 +0530 Tue, 13 Apr 2010 17:02:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39203 Penalty under section 41(1) of the Agricultural Income-tax Act, 1950 could not be imposed without prior notice and an opportunity of hearing. The provision required determination of default on the basis of service of demand, time for payment, and any appellate order, and the penalty power was discretionary and penal in character. Because the statutory scheme did not exclude natural justice, the assessee had to be allowed to explain the alleged default before the officer decided whether penalty should be levied and to what extent. The Tribunal was therefore right in treating the penalty as invalidly levied. Case-Laws Income Tax Thu, 11 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39203