https://www.taxtmi.com/caselaws?id=49561 Vacatur for failure to afford a hearing under section 28(3) was held to identify an illegality but not to extinguish the original notice; the penalty proceedings may relate back and resume from the stage where the hearing defect occurred. The appellate direction to refund, if recovered, does not bar the Income-tax Officer from receiving the record, affording the assessee an opportunity to be heard, and determining penalty afresh in accordance with law; absence of an appeal under section 33(2) does not preclude lawful continuation of proceedings. en-us Fri, 22 Jul 1960 00:00:00 +0530 Mon, 03 Nov 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49561 Vacatur for failure to afford a hearing under section 28(3) was held to identify an illegality but not to extinguish the original notice; the penalty proceedings may relate back and resume from the stage where the hearing defect occurred. The appellate direction to refund, if recovered, does not bar the Income-tax Officer from receiving the record, affording the assessee an opportunity to be heard, and determining penalty afresh in accordance with law; absence of an appeal under section 33(2) does not preclude lawful continuation of proceedings. Case-Laws Income Tax Fri, 22 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49561