1981 (9) TMI 143

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..... D-C
Member(s) : R. K. Mehta., K. R. Dixit. K.R. DIXIT, J.M.: In this case proceedings for levying penalty under s. 271(1)(a) were taken against the assessee. The ITO did not believe the explana .....

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..... lowing an opportunity to the ITO of being heard in respect of that affidavit. This is not denied by the respondent. In our view it was essential to allow the ITO an opportunity of being heard regardin .....

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