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1980 (8) TMI 69 - HC - Income TaxExtract: .......ade to the notice under s. 274 of the I.T. Act, 1961, issued by his predecessor-in-office, the ITO had no authority to pass an order of penalty under s. 271(1)(a) of the said Act, without giving the assessee fresh opportunity of being heard. In the facts and circumstances, each party will pay and bear its own costs. SUDHINDRA MOHAN GUHA J.-I agree.
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