https://www.taxtmi.com/caselaws?id=39798 Section 36(1) of the Assam Agricultural Income-tax Act, 1939 was treated as a discretionary penal power, and the absence of an express hearing requirement did not exclude natural justice. Because the assessee was not given a reasonable opportunity before penalty was imposed, the penalty order was procedurally invalid. The revisional order also could not stand once the underlying penalty order was found void. The penalty was therefore quashed for violation of natural justice. en-us Wed, 20 Jun 1973 00:00:00 +0530 Tue, 20 Apr 2010 13:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39798 Section 36(1) of the Assam Agricultural Income-tax Act, 1939 was treated as a discretionary penal power, and the absence of an express hearing requirement did not exclude natural justice. Because the assessee was not given a reasonable opportunity before penalty was imposed, the penalty order was procedurally invalid. The revisional order also could not stand once the underlying penalty order was found void. The penalty was therefore quashed for violation of natural justice. Case-Laws Income Tax Wed, 20 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39798