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    <title>1982 (2) TMI 74 - HIGH COURT AT CALCUTTA</title>
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    <description>A penalty order was challenged on the ground that the earlier show cause proceedings had already been withdrawn and dropped, yet the same matter was later proceeded with again. The record showed that the petitioners were not given proper and appropriate opportunity of hearing before the penalty was imposed. On that basis, the order was held unsustainable and was set aside for breach of fair hearing and natural justice.</description>
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      <title>1982 (2) TMI 74 - HIGH COURT AT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=41330</link>
      <description>A penalty order was challenged on the ground that the earlier show cause proceedings had already been withdrawn and dropped, yet the same matter was later proceeded with again. The record showed that the petitioners were not given proper and appropriate opportunity of hearing before the penalty was imposed. On that basis, the order was held unsustainable and was set aside for breach of fair hearing and natural justice.</description>
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