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2016 (2) TMI 302 - HC - Income TaxPenalty imposed u/s 221 (1) - self assessment tax under Section 140A remained payable - denial of natural justice - Held that:- Considering the assessee's submission that the 1st respondent is erred in sustaining the levy of penalty under Section 221(1) without considering sufficient cause shown for the belated payment of self assessment tax under Section 140A for the assessment year in question and without assigning proper reasons and that the 1st respondent has failed to appreciate the unreasonable approach of the 3rd respondent in passing the exparte penalty order even though it was brought to his notice and thus there is gross violation of principles of natural justice the impugned order dated 13.10.2015 is set aside and the matter is remitted back to the 1st respondent for passing orders afresh - Decided in favour of assessee by way of remand
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