https://www.taxtmi.com/caselaws?id=59958 Penalty under section 285A(2) was not sustained where the record indicated a prima facie case that the required contract information may have been furnished and the assessee had only seven days' notice of the show-cause hearing, which was treated as inadequate for effective representation. The penalty order was set aside and the matter remanded to the Commissioner for fresh decision after granting due opportunity of hearing. en-us Thu, 12 Mar 1981 00:00:00 +0530 Mon, 03 Jan 2011 10:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59958 Penalty under section 285A(2) was not sustained where the record indicated a prima facie case that the required contract information may have been furnished and the assessee had only seven days' notice of the show-cause hearing, which was treated as inadequate for effective representation. The penalty order was set aside and the matter remanded to the Commissioner for fresh decision after granting due opportunity of hearing. Case-Laws Income Tax Thu, 12 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59958