Income Tax Penalty Notice Not Properly Served Initially, Reminded after 4 Months of its Issuance:...

The Madras High Court has directed a decision on an income tax penalty notice that was not properly served initially and only reminded after four months of its issuance. The court observed that proper and timely service of notices is crucial for ensuring natural justice. By directing a fresh hearing, the court aims to ensure the taxpayer receives a fair opportunity to respond to the penalty proceedings. This ruling highlights the importance of procedural compliance by tax authorities in all communication, preventing arbitrary penalties due to improper notice delivery.