1978 (11) TMI 34 - HC - Wealth-tax

Summary

The High Court of Andhra Pradesh dismissed five wealth-tax cases related to penalty imposition on an assessee for assessment years 1964-65 to 1969-70. The court held that a fresh notice to the assessee was necessary when there was a change in the officer conducting penalty proceedings. Refusal to issue a fresh notice could invalidate the penalty imposition. The court refused to call for a statement and directed the Tribunal to refer the question to the court. All five cases were dismissed with no order as to costs. (Case citation: 1978 (11) TMI 34 - Andhra Pradesh High Court)