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2013 (10) TMI 151 - HC - Income TaxDirection u/s 142(2A) - special audit - principal of natural justice – Held that:- The assessee was not heard before the order passed under Section 142(2A) of the Act - Such a procedure was resorted to extend the period of limitation. Therefore viewed from any angle, the assessment order passed is void as being barred by limitation and the, Tribunal was justified in setting aside the order of the Appellate Authority - The Supreme Court in the case of Rajesh Kumar & Others -vs- Deputy Commissioner of Income Tax & others reported in[2006 (11) TMI 135 - SUPREME Court] has ruled that the principles of natural justice has to be followed as it is not expressly excluded. Now the law has been amended expressly providing for an opportunity The position continues to be the same – assessee was not heard before the order passed under Section 142(2A) of the Act - Decided against the Revenue.
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