Gurmail Singh vs. The ITO

Parties Involved

Facts Summary

The assessee, Gurmail Singh, filed an appeal against the penalty imposed by the Assessing Officer under section 270A of the Income Tax Act, 1961. The penalty was imposed in an exparte order despite opportunities afforded to the assessee. The assessee further appealed against the order of the Commissioner of Income Tax (Appeals) which sustained the penalty. The assessee argued that the principles of natural justice were violated as he did not receive proper notice of the hearing. The Tribunal found the order to be illegal and in violation of natural justice principles.…

Legal Issues

• 1. Whether the order imposing penalty was passed in violation of the principles of natural justice?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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