Case Law Details
Case Name : Maharaj Garage & Company Vs. CIT (Bombay High Court)
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All High Courts Bombay High Court
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Maharaj Garage & Company Vs. CIT (Bombay High Court)
The requirement of Section 274 of the Income Tax Act for granting reasonable opportunity of being heard in the matter cannot be stretched to the extent of framing a specific charge or asking the assessee an explanation in respect of the quantum of penalty proposed to be imposed, as has been urged. The ass
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