https://www.taxtmi.com/caselaws?id=60826 Appeals against penalties under the Estate Duty Act were wrongly dismissed as not maintainable for non-deposit of the provisional demand, because a substantial part of the duty had already been recovered and the statutory scheme did not justify shutting out the matter on a technical ground in the circumstances. The earlier authorities were distinguished on their facts, and the penalties were viewed as harshly imposed in the peculiar factual setting. The dismissal was set aside and the matters were restored for fresh adjudication on merits after giving the accountable person a full opportunity of hearing. en-us Mon, 09 Apr 1984 00:00:00 +0530 Sat, 08 Jan 2011 12:12:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60826 Appeals against penalties under the Estate Duty Act were wrongly dismissed as not maintainable for non-deposit of the provisional demand, because a substantial part of the duty had already been recovered and the statutory scheme did not justify shutting out the matter on a technical ground in the circumstances. The earlier authorities were distinguished on their facts, and the penalties were viewed as harshly imposed in the peculiar factual setting. The dismissal was set aside and the matters were restored for fresh adjudication on merits after giving the accountable person a full opportunity of hearing. Case-Laws Income Tax Mon, 09 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60826