https://www.taxtmi.com/caselaws?id=462436 A valid penalty notice under the income-tax law does not lapse merely because the penalty order is set aside for denial of the statutory opportunity of hearing. The underlying proceedings survive to the extent the initiating notice was lawful, and the authority may resume the matter from the stage where the procedural defect occurred. An express remand is unnecessary where only the final order is invalidated for breach of hearing requirements. The Supreme Court held that the Income-tax Officer could continue the penalty proceedings and lawfully determine whether penalty should be imposed. en-us Tue, 22 Mar 1960 00:00:00 +0530 Mon, 23 Jun 2025 11:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462436 A valid penalty notice under the income-tax law does not lapse merely because the penalty order is set aside for denial of the statutory opportunity of hearing. The underlying proceedings survive to the extent the initiating notice was lawful, and the authority may resume the matter from the stage where the procedural defect occurred. An express remand is unnecessary where only the final order is invalidated for breach of hearing requirements. The Supreme Court held that the Income-tax Officer could continue the penalty proceedings and lawfully determine whether penalty should be imposed. Case-Laws Income Tax Tue, 22 Mar 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462436