https://www.taxtmi.com/caselaws?id=780947 HC upheld the Tribunal's finding that the A.O. and first appellate authority failed to follow principles of fairness and natural justice in invoking penal proceedings under s.271(1)(c) based on Sales Tax Department material. The Court agreed materials had been furnished to the assessee and adequate opportunity was granted to meet the Revenue's case; the Tribunal's approach was lawful. The impugned penalty order was not interfered with and the appeal raised no substantial question of law. en-us Fri, 03 Oct 2025 00:00:00 +0530 Thu, 06 Nov 2025 16:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780947 HC upheld the Tribunal's finding that the A.O. and first appellate authority failed to follow principles of fairness and natural justice in invoking penal proceedings under s.271(1)(c) based on Sales Tax Department material. The Court agreed materials had been furnished to the assessee and adequate opportunity was granted to meet the Revenue's case; the Tribunal's approach was lawful. The impugned penalty order was not interfered with and the appeal raised no substantial question of law. Case-Laws Income Tax Fri, 03 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780947