Court Upholds Penalty Order Validity; Assessee Received Mandatory Personal Hearing u/s 75(4) of the Act.

Validity of order for levy of penalty - Principles of natural justice - The provision, that is, Section 75(4) of the Act, has mandated that, only an opportunity of hearing, that means one opportunity shall be given mandatorily to the Assessee for personal hearing - Such one opportunity had been given, and ultimately, the third opportunity also had been given to him on 30.12.2020, where he was permitted to file objection or reply and personal hearing was also given to him was utilised. - Petition dismissed. - HC .....

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