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COMMISSIONER OF INCOME-TAX versus AASIA FILM ARTIST

The principle of imposing penalties on section 46 (1) of the Income Tax Act, 1922, was applied by natural justice to the show cause notice, not the effect of penalty under section 46 (1) of the Income Tax Act, 1922, by the Income Tax Authority. ? Prior to imposing a penalty under section 46 (1) of the Income Tax Act, 1922, the penalty was set aside for the reason that the Income Tax Appellate Tribunal heard. Violations of the principles of natural justice should not be presented to the showcase notice prior to the approval of the order where the authority to impose fines was arbitrary, so use it until a default settlement order is found. Can't be done. The High Court upheld the tribunal ask a advocate free from Kallat lawyer