https://www.taxtmi.com/caselaws?id=762986 Gujarat HC quashed penalty order under Section 271(1)(c) for violation of natural justice principles. The National Faceless Assessment Centre imposed penalty without providing hearing opportunity to petitioner despite repeated requests to keep proceedings in abeyance pending tribunal appeals. Since tribunal granted substantial relief to petitioner on merits, HC held penalty order invalid and remanded matter back to authorities for fresh consideration after providing proper hearing opportunity to petitioner in accordance with law. en-us Tue, 26 Nov 2024 00:00:00 +0530 Tue, 10 Dec 2024 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762986 Gujarat HC quashed penalty order under Section 271(1)(c) for violation of natural justice principles. The National Faceless Assessment Centre imposed penalty without providing hearing opportunity to petitioner despite repeated requests to keep proceedings in abeyance pending tribunal appeals. Since tribunal granted substantial relief to petitioner on merits, HC held penalty order invalid and remanded matter back to authorities for fresh consideration after providing proper hearing opportunity to petitioner in accordance with law. Case-Laws Income Tax Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762986