https://www.taxtmi.com/caselaws?id=39462 The High Court of CALCUTTA dismissed a challenge against a penalty notice issued by the Inspecting Assistant Commissioner of Income-tax for the assessment year 1964-65. The court held that despite the inappropriate language used in the notice, it was valid as the satisfaction for penalty imposition need not precede the assessment proceedings. Relying on previous Supreme Court judgments, the court emphasized procedural compliance and upheld the notice's validity. The challenge was dismissed, the application failed, the rule nisi was discharged, no costs were awarded, and a stay of operation was granted for six weeks. en-us Fri, 19 Dec 1975 00:00:00 +0530 Fri, 16 Apr 2010 15:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39462 The High Court of CALCUTTA dismissed a challenge against a penalty notice issued by the Inspecting Assistant Commissioner of Income-tax for the assessment year 1964-65. The court held that despite the inappropriate language used in the notice, it was valid as the satisfaction for penalty imposition need not precede the assessment proceedings. Relying on previous Supreme Court judgments, the court emphasized procedural compliance and upheld the notice's validity. The challenge was dismissed, the application failed, the rule nisi was discharged, no costs were awarded, and a stay of operation was granted for six weeks. Case-Laws Income Tax Fri, 19 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39462