1978 (11) TMI 34

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..... o imposition of penalty on a wealth-tax assessee for the assessment years 1964-65 to 1969-70. The question which the revenue unsuccessfully tried to persuade the Tribunal to refer to this court and which they now want this court to direct the Tribunal to do so is : "Whether, on the facts and in the circumstances of the case, fresh notices affording an opportunity to the assessee of being heard .....

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..... d to this court. Sri Rama Rao, learned standing counsel for the revenue, tries to distinguish the above decision of this court but we find that it is on all fours. Further we are in full agreement with the view expressed by the Division Bench there because in our view without a fresh notice by the succeeding officer, the assessee may not be able to know that there was a change in the officer an .....

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