Guduthur Bros. vs Income Tax Officer

Authority: Supreme Court Date: 1960-07-22 AY: 1948-49 Section: 271(1)(a) Acts: Indian Income Tax Act 1922, Constitution of India Result: Revenue Citation: (1960) 40 ITR 298 (SC) : Justices: S.K. Das, Hidayatullah & J.C. Shah, JJ. Appeal No: Civil Appeal No. 261 of 1958
Whether the Income Tax Officer could continue penalty proceedings after the Appellate Assistant Commissioner set aside the penalty order due to denial of hearing under Section 28(3) of the Indian Income Tax Act 1922 --- Held Yes. Whether the High Court was correct in dismissing the writ petition under Article 226 of the Constitution --- Held Yes.

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