https://www.taxtmi.com/caselaws?id=61359 The Appellate Tribunal ITAT Chandigarh ruled in favor of the assessee in a case concerning the imposition of a fine under section 131(2) of the IT Act, 1961. The Tribunal held that the Income Tax Officer (ITO) should have provided the assessee with an opportunity before imposing the fine and that the notice issued under section 131 was defective. It was determined that the ITO had exceeded his jurisdiction by imposing the fine without due process, leading to the annulment of the lower authorities' orders and allowing the appeal. en-us Thu, 17 Jan 1985 00:00:00 +0530 Wed, 12 Jan 2011 13:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61359 The Appellate Tribunal ITAT Chandigarh ruled in favor of the assessee in a case concerning the imposition of a fine under section 131(2) of the IT Act, 1961. The Tribunal held that the Income Tax Officer (ITO) should have provided the assessee with an opportunity before imposing the fine and that the notice issued under section 131 was defective. It was determined that the ITO had exceeded his jurisdiction by imposing the fine without due process, leading to the annulment of the lower authorities' orders and allowing the appeal. Case-Laws Income Tax Thu, 17 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61359