Home / 
1996 (12) TMI 410
X X X X Extracts X X X X
X X X X Extracts X X X X
....roposing" to levy penalty. There was no response from the assessee to the said notice. At that stage, it appears, the incumbent Income-tax Officer was transferred and another person succeeded him in the office. The succeeding Income-tax Officer completed the penalty proceedings and levied penalty. The High Court says that the succeeding Income-tax Officer should also have given a fresh notice prop....
TaxTMI