https://www.taxtmi.com/caselaws?id=49561 A validly initiated penalty proceeding is not extinguished when the penalty order is later vitiated for failure to afford the statutory hearing; the authority may resume and complete the matter from the stage at which the defect occurred. The absence of an express remand does not prevent continuation of the proceeding where the original notice remained operative and jurisdiction had already been set in motion. The procedural illegality affects the defective order, not the underlying proceeding itself, unless the statute provides otherwise. 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 A validly initiated penalty proceeding is not extinguished when the penalty order is later vitiated for failure to afford the statutory hearing; the authority may resume and complete the matter from the stage at which the defect occurred. The absence of an express remand does not prevent continuation of the proceeding where the original notice remained operative and jurisdiction had already been set in motion. The procedural illegality affects the defective order, not the underlying proceeding itself, unless the statute provides otherwise. Case-Laws Income Tax Fri, 22 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49561