Rajesh Shah v. The Income Tax Officer Respondent Ward-(22)11, Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL No. 52 OF 2007 Rajesh ShahVs. Appellant The Income Tax OfficerRespondentWard-(22)11, Mumbai Mr. Atul Jasani with P. C. Tripathi, for theappellant.Mr. N. A. Kazi, for the respondent. CORAM : BILAL NAZKI, &A. A. KUMBHKONI, JJ.DATE : JULY 21, 2008. PC :- 1.All questions framed in the memo of appear arenot necessarily question of law and do not deserve to admitted. However, after hearing the parties, we reframethe question in following terms and decide the questionafter hearing counsel for parties. 1.Whether the penalty could have been imposed under section 271(1)(c) of the Income Tax Act, without issuing a show-cause notice and giving achance of hearing to an assessee? 2.The appellate authority came to the conclusion be - 3 - appellant to explain its Officer, who shall hear the parties on the question of penalty. 4.The assessee shall without further notice from Officer shall give hearing on 11th September, 2008 and shall decide the matter within one week thereafter. Sd/-[ BILAL NAZKI, J.] Sd/-[ A. A. KUMBHAKONI, J.]