1990 (8) TMI 96

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....tax Act, 1957 (hereinafter referred to as "the Act"). A common statement of the case has been made on the following question of law : "Whether, on the facts and in the circumstances of the case, the non-issue of the show-cause notice by the Appellate Assistant Commissioner before directing enhancement was a procedural irregularity which was a curable defect or it was a legal infirmity making her ....

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....ed penalties for late filing of the returns. In appeal, the Appellate Assistant Commissioner, while confirming the finding of absence of justification for late filing of the return, directed recomputation of penalty on the basis of the decision of the Supreme Court in CWT v. Suresh Seth [1981] 129 ITR 328, which had the effect of enhancement of penalty. The assessee preferred appeals before the Tr....

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....d that no order enhancing the assessment or penalty shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement." . . . A persual of the aforesaid provision makes it clear that no order can be passed by the Appellate Assistant Commissioner which has the effect of enhancement of penalty without giving notice to the assessee to ....