2024 (9) TMI 546

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.... NONGMEIKAPAM KOTISWAR SINGH For the Petitioner(s) Mr. Prateek Chadha, A.A.G. Mr. Sreekar Aechuri, Adv. Mr. D. L. Chidananda, AOR For the Respondent(s) Mr. T. Suryanarayana, Sr. Adv. Mr. Kunal Verma, AOR Ms. Yugandhara Pawar Jha, Adv. Ms. Tanmayee Rajkumar, Adv. Ms. Lavanya Dhawan, Adv. Mr. Ritik Gupta, Adv. Mr. Shivraj Pawar, Adv. ORDER PER 1. We have heard learned AAG for the petitio....

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....unity of showing cause in writing against the imposition of a penalty, be liable to a penalty equal to ten per cent of the amount of such tax under or overstated." 3. A reading of the said provision would squarely indicate that before a decision is taken for imposition of any penalty, show-cause notice has to be issued to the assessee and after being given an opportunity of showing cause in wri....