Appeal is allowed
Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2016-17 बनाम Sri Sanjay Kumar Sharda Acit, Central Circle-1, Ranchi / Barajamda, West Singhbhum, V/S. Jharkhand-833221. Pan No.Ahwps4875Q अपीलाथ" /Appellant ""यथ" /Respondent ..
275 of the Act shall, so far as may be, apply. Sub Section (1) of Section 274 of the Act mandates that order imposing penalty has to be imposed only after hearing the assessee or giving a assessee opportunity of hearing. Opportunity that is to be given to the assessee should be a meaningful one and not a farce. Notice