1989 (1) TMI 63

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....er herein. The respondent is an assessee to income-tax. We are concerned with the assessment year 1976-77. The assessment was completed on March 21, 1979. Penalty proceedings were initiated under section 271(1)(a) of the Income-tax Act, by notice dated March 21, 1979, which was served on the assessee on March 27, 1979. The respondent/assessee filed a reply thereto on March 29, 1979. An order impos....

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....e-tax Officer had no authority to pass an order without affording an opportunity to the assessee which rendered the penalty order void, quashed the proceedings passed by the Income-tax Officer as well as the Appellate Assistant Commissioner. The Revenue filed an application under section 256(1) of the Income-tax Act praying that the questions of law formulated in para 7 of the original petition ma....

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....e order imposing penalty cannot be sustained in the absence of an opportunity being afforded to the assessee before levying the penalty by the successor-Income-tax Officer. The Appellate Assistant Commissioner set aside the order of the Income-tax Officer and ordered remit. The Income-tax Officer was directed to pass a fresh order. The sole question that arises for consideration is, was the Appell....

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.... in 1. T. A. No. 152 (Coch)/ 1984, dated July 23, 1986. The questions are as follows: " 1. Was the Appellate Tribunal justified in law in interfering with the order passed by the Appellate Assistant Commissioner dated December 30, 1983, for all or any of the reasons stated by it ? 2. Was the order of remit passed by the Appellate Assistant Commissioner, in any way, infirm or liable to be int....