2024 (8) TMI 68

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....r the Respondent : Bokaro Sapna Reddy Jr. SC For Income Tax ORDER PER HON'BLE SP, J. Heard Sri Praveen K Nair, learned counsel for the petitioner; Ms.B.Sapna Reddy, learned Junior Standing Counsel for Income Tax Department, for respondent Nos.1 and 2; and Sri B.Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.3. ....

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....penalty or where any adverse decision is contemplated against such person. The adverse decision was certainly contemplated and in that event, even if petitioner did not file its reply, it should have been given an opportunity of personal hearing. 5. The second limb of argument is that in view of judgment of Madras High Court in M/s.Imperial Shipping Service v. The Assistant Commissioner (ST), C....