https://www.taxtmi.com/caselaws?id=58741 A fine imposed for non-appearance under section 131(2) of the Income-tax Act, 1961 was held unsustainable where the notice did not disclose the purpose of personal attendance, the assessee had already responded to earlier notices, and the prior assessment for default had been cancelled. The authorities were required to act fairly and apply their mind before imposing the maximum penalty for the same default. The levy also failed because no show-cause notice or hearing was given; proceedings under section 131(2) were treated as quasi-judicial and the absence of an opportunity to be heard violated natural justice, rendering the order void. en-us Mon, 10 Jul 1978 00:00:00 +0530 Tue, 21 Dec 2010 17:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58741 A fine imposed for non-appearance under section 131(2) of the Income-tax Act, 1961 was held unsustainable where the notice did not disclose the purpose of personal attendance, the assessee had already responded to earlier notices, and the prior assessment for default had been cancelled. The authorities were required to act fairly and apply their mind before imposing the maximum penalty for the same default. The levy also failed because no show-cause notice or hearing was given; proceedings under section 131(2) were treated as quasi-judicial and the absence of an opportunity to be heard violated natural justice, rendering the order void. Case-Laws Income Tax Mon, 10 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58741